WP No. 19060 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 19060 of 2026 & WMP No.20301 of 2026 CMR Construction Rep by its Proprietor, CMR Murugan, No 3/446 CMR Street EB Office Bommidi Post Pappireddipatti Taluk Dharmapuri District ..Petitioner(s) Vs The Deputy State Tax Officer 2 (FAC) Harur Assessment Circle, Commercial Tax Building, Hruru, Dharmapuri District ..Respondent(s) PRAYER: Writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorari calling for the records pertaining to the order dated 17.02.2023 passed by the respondent herein made in GSTIN 33BNGPM3275H3ZX 2019-2020 and quash the same. For Petitioner(s): Mr.S.Thirumavalavan For Respondent(s): Mr.L.Gokulraj, Government Counsel (T) ORDER An order dated 17.02.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. https://www.mhc.tn.gov.in/judis WP No. 19060 of 2026 __________ Page2 of 4 2. Mr. L Gokulraj, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 100% of the disputed tax demand. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits 100% 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 100% of the disputed tax demand. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 23-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAL https://www.mhc.tn.gov.in/judis WP No. 19060 of 2026 __________ Page3 of 4 To The Deputy State Tax Officer 2 (FAC) Harur Assessment Circle, Commercial Tax Building, Hruru, Dharmapuri District https://www.mhc.tn.gov.in/judis WP No. 19060 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAL WP No. 19060 of 2026 & WMP No.20301 of 2026 23-06-2026 https://www.mhc.tn.gov.in/judis