WP No. 23247 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. 23247 of 2026 M/s Menakaa Textiles (33ANEPK4925B1ZH) Represented by its proprietor K. Jagadeesh, 17/64.Narayana Street, Ayanavaram, Chennai-600023 ..Petitioner(s) Vs 1. The Deputy Commissioner ST GST Appeal chennai I, 3rd Floor, C.T. Annexe Building, No 1, Grams Road, Chenani 600 006 2. The Assistant Commissioner ST Ayanavaram Assessment Circle,F/50, Third Floor, First Avenue, Anna Nagar East,Chennai-600102 presently at No. 1, Greams Road, 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, call for the records of the First Respondent passed in proceedings in Rc.No.445/2024 dated 19.03.2024 quash the same, and direct the First Respondent to admit the appeal. https://www.mhc.tn.gov.in/judis WP No. 23247 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.R.Kumar For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************* ORDER An order dated 19.03.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 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 100% 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 100% 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. 23247 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 100% of the disputed tax demand. 6. The writ petition is disposed of on the above terms. There shall be no order as to costs. 30-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Deputy Commissioner ST GST Appeal chennai I, 3rd Floor, C.T. Annexe Building, No 1, Grams Road, Chenani 600 006 2. The Assistant Commissioner ST Ayanavaram Assessment Circle,F/50, Third Floor, First Avenue, Anna Nagar East,Chennai-600102 presently at No. 1, Greams Road, Chennai-600006 https://www.mhc.tn.gov.in/judis WP No. 23247 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23247 of 2026 30-06-2026 https://www.mhc.tn.gov.in/judis