WP No. 18093 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 18093 of 2026 and W.M.P.Nos.19452 & 19453 of 2026 Dharshini Exportss Represented by its Partner, Mr.N.Nachimuthu No.68, K.N.P. Colony PO, Serankadu Thottam, Tiruppur 641608 ..Petitioner(s) Vs The Assistant commissioner(ST) Tiruppur Rural-1 Assessment cirlce Tiruppur Division, Commercial Taxes buildings No.16, Emperor building, Indira Nagar Avinashi Road, Banglow stop, Tiruppur - 641 603 ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for records from the file of the Respondent in impugned GSTIN 33AARFD0502H1ZU / 2021-22 dated 10.11.2025 and impugned Reference No.ZD331125151478G in GSTIN/ID 33AARFD0502H1ZU dated 10.11.2025 passed for the F.Y.2021-22 and quash the same as illegal and violative of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 18093 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.K Sankaranarayanan For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) *********** ORDER An order dated 10.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed shortly after the period of limitation expired. 4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, https://www.mhc.tn.gov.in/judis WP No. 18093 of 2026 __________ Page3 of 4 the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. 6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 03-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant commissioner(ST) Tiruppur Rural-1 Assessment cirlce Tiruppur Division commercial Taxes buildings No.16, Emperor building Indira Nagar Avinashi Road, Banglow stop Tiruppur-641 603 https://www.mhc.tn.gov.in/judis WP No. 18093 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 18093 of 2026 and W.M.P.Nos.19452 & 19453 of 2026 03-06-2026 https://www.mhc.tn.gov.in/judis