WP No. 23263 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23263 of 2026 and W.M.P.Nos.25233 & 25234 of 2026 THE PIONEER INDUSTRIES Represented by its Proprietor Mr Murugan No.2/16, 6th Main Road,Mogappair Eri Scheme, Mogappair,Chennai- 600 037 ..Petitioner(s) Vs The State Tax Officer (ST) (FAC) J.J.Nagar assessment circle, no.1, greams road, PAPJM Annex building, room no.211, 2nd floor, chennai - 600006. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the impugned order of the Respondent in GSTIN33ABRPM1198B1ZO/2021-2022 along with Summary of the Order in Form GST DRC-07 in Reference No. ZD331225390663C both dated 26.12.2025, quash the same and consequently direct the Respondent to entertain the records, documents and reply from the Petitioner and then pass order after affording a personal hearing to the Petitioner. https://www.mhc.tn.gov.in/judis WP No. 23263 of 2026 __________ Page2 of 4 For Petitioner(s): Ms.B.Abirami for Mr.M.Hariharan For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************ ORDER An order dated 26.12.2025 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. 23263 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 writ miscellaneous petitions are closed. There shall be no order as to costs. 30-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The State Tax Officer (ST) (FAC) J.J.Nagar assessment circle, no.1, greams road, PAPJM Annex building, room no.211, 2nd floor, chennai - 600006. https://www.mhc.tn.gov.in/judis WP No. 23263 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23263 of 2026 and W.M.P.Nos.25233 & 25234 of 2026 30-06-2026 https://www.mhc.tn.gov.in/judis