WP No. 17876 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. 17876 of 2026 and W.M.P.Nos.19206 & 19207 of 2026 M/s Sarvin Enterprises Represented by its Partner, Mr. Dinesh Babu (M/A 36 Years) No 46B, Ground Floor, Subghar, Sakthi Nagar Main Road, Thoraipakkam, Chennai 600 097 ..Petitioner(s) Vs The Deputy Commercial Tax Officer (ST) Sholinganallur Assessment Circle, 2nd Floor. Room No 241, The Integrated building for Commercial taxes and Registration Department, (South Towner) Nandanam, Chennai 600 035. ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records on the file of the Respondent and to quash the impugned assessment order dated 16.08.2024 bearing GSTIN no. 33ADMFS6226M1ZM/2019-20 passed by the Respondent as arbitrary and thus render justice. For Petitioner(s): Ms.R.Dhanalakshmi for Mr.J Ashish For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 17876 of 2026 __________ Page2 of 4 ORDER An order dated 16.08.2024 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 after the period of limitation expired. 4. On instructions, learned counsel for the petitioner agrees to remit 50% 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 50% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, 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 50% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 17876 of 2026 __________ Page3 of 4 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 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy Commercial Tax Officer (ST) Sholinganallur Assessment Circle, 2nd Floor. Room No 241, The Integrated building for Commercial taxes and Registration Department, (South Towner) Nandanam, Chennai 600 035. https://www.mhc.tn.gov.in/judis WP No. 17876 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 17876 of 2026 and W.M.P.Nos.19206 & 19207 of 2026 03-06-2026 (1/2) https://www.mhc.tn.gov.in/judis