IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 17.02.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN Tvl. ANSA Equipments, Proprietorship Concern, Rep. by its Proprietor, Tvl. Mohankumar Sathishkumar, 2/202M, Venkateswara Nagar, Pattanampudur, Coimbatore – 641 016. ... Petitioner Vs.

1. The Deputy Commercial Tax Officer, Palladam-2 Circle, Tiruppur.

2. The Assistant Commissioner (ST), Palladam-2 Assessment Circle, Palladam, Tirupur Zone-3. ... Respondents Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records connected with the impugned Notice dated 19.09.2025 issued by the 2^nd respondent and quash the same.

For Petitioner : Mr.S.Natarajan For Respondents : Mrs.K.Vasanthamala Government Advocate

ORDER

Mrs.K.Vasanthamala, learned Government Advocate, takes notice for the respondents.

2. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondents.

3. In this writ petition, the petitioner has challenged the impugned recovery notice dated 19.09.2025 issued by the 2^nd respondent.

4. The impugned recovery notice was issued pursuant to the proceedings dated 28.08.2024.

5. It app