WP No. 23602 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23602 of 2026 and W.M.P.Nos.25557 & 25554 of 2026 I-Fix Computers Represented by its proprietor perumal kumar saravanakumar, Plot No 7080 Park Main Road Chennai Tamil Nadu 600 077 ..Petitioner(s) Vs Commercial Tax Officer vanagaram assessement circle, Integrated CT Building, No.4/109, chennai bangalore highways, varatharajapuram, nazarathpet, poonamallee - 600123. ..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 respondent vide his Order of Assessment bearing Reference No ZD331225124305W in GSTIN/ 33EICPS1816N2ZZ/2021-2022 dated 09.12.2025 and to quash the same. For Petitioner(s): Ms.S.B.Priyadarshini For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********* https://www.mhc.tn.gov.in/judis WP No. 23602 of 2026 __________ Page2 of 4 ORDER An order dated 09.12.2025 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 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, 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. https://www.mhc.tn.gov.in/judis WP No. 23602 of 2026 __________ Page3 of 4 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. 01-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Commercial Tax Officer vanagaram assessement circle, Integrated CT Building, No.4/109, chennai bangalore highways, varatharajapuram, nazarathpet, poonamallee - 600123. https://www.mhc.tn.gov.in/judis WP No. 23602 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23602 of 2026 and W.M.P.Nos.25557 & 25554 of 2026 01-07-2026 https://www.mhc.tn.gov.in/judis