WP No. 17658 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. 17658 of 2026 and W.M.P.Nos.18980 & 18981 of 2026 Kreyaas Associates Rep. by its Proprietrix, Mrs. Vishnu Vandana Morchela, No 98/2, Flat No 1D, Shri Shiva Sai Tower Apartment, Mettukuppam, Vanagaram, Chennai, Pin-600 0095 ..Petitioner(s) Vs The Deputy State Tax Officer 1 Vanagaram Assessment Circle Integrated GST Building NO.4/109, Chennai Bangalore Highways Varadharajapurm, Nazarathpet Poonamallee, Chennai, Pin 600123 ..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 of the Respondent in GSTIN 33AFEPA7319F3ZW/ 2023-2024 dated 16/05/2025 and quash the same and consequently direct the respondent to grant an opportunity of personal hearing. https://www.mhc.tn.gov.in/judis WP No. 17658 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.M Desingu For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********** ORDER An order dated 16.05.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.R.Sethu Prabakaran, 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 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. 17658 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 Deputy State Tax Officer 1 Vanagaram assessment circle Integrated GST building NO.4/109 chennai bangalore Highways Varadharajapurm Nazarathpet Poonamallee chennai, Pin 600123 https://www.mhc.tn.gov.in/judis WP No. 17658 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 17658 of 2026 and W.M.P.Nos.18980 & 18981 of 2026 03-06-2026 https://www.mhc.tn.gov.in/judis