WP No. 15983 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 15983 of 2026 and W.M.P.Nos.17228 & 17229 of 2026 M/s.M.Sampath No.30, Nandanar Street, Vivekanandhar Nagar, Chennai - 600118. Rep. by its Proprietor M. Sampath. ..Petitioner(s) Vs The Assistant Commissioner of GST and Central Excise, Madhavaram Division, Chennai North Commissionerate, Newry Towers, No. 2054 I Block, II Avenue, 12th Main Road, Anna Nagar, Chennai 600 040 ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, to call for the records of the Respondent in Order-in-Original No.24 / 2022-23(ST) dated 31.03.2023 and quash the same, and consequently direct the Respondent to afford the Petitioner an opportunity to file a reply, produce documents and be heard on merits. For Petitioner(s): Mr.Ganesh Raj For Respondent(s): Mr. K.S.Ramasamy, SPC https://www.mhc.tn.gov.in/judis WP No. 15983 of 2026 __________ Page2 of 4 ORDER An order in original dated 31.03.2023 is assailed primarily on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.K.S.Ramasamy, learned senior panel counsel, accepts notice for the respondent. 3. On perusal of the order impugned herein, it is evident that such order was issued without hearing the petitioner. The petitioner asserts that he shifted from the address to which notices were sent. 4. On instructions, learned counsel for the petitioner consents to pay 50% of the tax demand as a condition for remand. He has made an endorsement to that effect on the file. 5. Considering the aforesaid, in order to provide the petitioner an opportunity to contest the tax demand on merits, the order impugned herein is set aside, subject to the condition that the petitioner pays 50% of the tax demand, as agreed to, within two weeks from the date of receipt of a copy of this order. https://www.mhc.tn.gov.in/judis WP No. 15983 of 2026 __________ Page3 of 4 6. Subject to the fulfillment of the above condition, the respondent shall provide a reasonable opportunity to the petitioner and issue a fresh order within three months from the date of compliance with the condition. Therefore, the bank attachment shall stand raised. No costs. Consequently, the connected writ miscellaneous petitions are closed. 01-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner of GST and Central Excise Madhavaram division, Chennai North Commissionerate, Newry Towers, No. 2054 I Block, II Avenue, 12th Main Road, Anna Nagar, Chennai 40 https://www.mhc.tn.gov.in/judis WP No. 15983 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 15983 of 2026 and W.M.P.Nos.17228 & 17229 of 2026 01-06-2026 https://www.mhc.tn.gov.in/judis