WP No. 23690 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23690 of 2026 and W.M.P.Nos.25654 & 25655 of 2026 M/s. Modern Enterprises No. 14/25 Palandiammal Kovil Street, Vanuvampettai, Chennai - 600091 Rep. by its proprietor, Kuselan Dharmarajan ..Petitioner(s) Vs The Deputy State Tax Officer Nanganallur Assessment circle, No. 571 , 2nd Floor, The Integrated Commercial taxes and Registration department (South Tower) Nandanam, Chennai 35 ..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 leading to issuance of Impugned Order dated 26.12.2025 vide GSTIN 33ALFPD6203J1ZJ /2021-22 and quash the same. For Petitioner(s): Mr.S.Sathyanarayanan For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********** https://www.mhc.tn.gov.in/judis WP No. 23690 of 2026 __________ Page2 of 4 ORDER An order dated 26.12.2025 is assailed on the ground that the petitioner was not provided a reasonable opportunity to submit supporting documents. 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, 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. 23690 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. 02-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax Officer Nanganallur Assessment circle, No. 571 , 2nd Floor, The Integrated Commercial taxes and Registration department (South Tower) Nandanam, Chennai 35 https://www.mhc.tn.gov.in/judis WP No. 23690 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23690 of 2026 and W.M.P.Nos.25654 & 25655 of 2026 02-07-2026 https://www.mhc.tn.gov.in/judis