WP No. 21482 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21482 of 2026 and W.M.P.Nos.23241 & 23242 of 2026 Infinity Service Rep. by its parnter, Sathya, W/o. Thandavarayapuram Ramasamy, No.1B/894, First Floor 69th Street, 11th Sector, K.K. Nagar, Chennai 600078 ..Petitioner(s) Vs 1. The State Tax officer K.K.Nagar Assessment circle, 5th Floor, PAPJM Annex Building, No.1 Greams Road, Chennai 06 2. The Deputy Commissioner St Chennai Central I, No. 1, Greams Road, 3rd Floor, PAPJM Building, Chennai 600006 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of the 1st Respondent vide his order in GSTIN No. 33ACJFS9153M1ZJ/ 2018-2019 dated 18.03.2024 and summary of the order in FORM GST DRC-07 Ref. No. ZD3303241053026 /2018-2019 dated 18.03.2024 and quash the same. https://www.mhc.tn.gov.in/judis WP No. 21482 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.V.Chinnasamy For Respondent(s): Mr.L.Gokulraj, Government Counsel (Tax) ********* ORDER An order dated 18.03.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.L.Gokulraj, 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. https://www.mhc.tn.gov.in/judis WP No. 21482 of 2026 __________ Page3 of 4 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. 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 16-06-2026 (5/7) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The State Tax officer K.K.Nagar Assessment circle, 5th Floor, PAPJM Annex Building, No.1 Greams Road, Chennai 06 2. The Deputy Commissioner St Chennai Central I, No. 1, Greams Road, 3rd Floor, PAPJM Building, Chennai 600006 https://www.mhc.tn.gov.in/judis WP No. 21482 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 21482 of 2026 and W.M.P.Nos.23241 & 23242 of 2026 16-06-2026 (5/7) https://www.mhc.tn.gov.in/judis