WP No. 23684 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. 23684 of 2026 and W.M.P.Nos.25651 & 25652 of 2026 M/s. FNF Impex Trade Linc Represented by its Proprietor Gopalakrishnan N 19, 1st cross street, Royala Nagar, Ramapuram, Chennai 600089 ..Petitioner(s) Vs Superintendent of GST and Central Tax Range III Porur Division, Chennai south Commissionerate, Newry Towers, Ground Floor, Plot No. 2054 1st Block, 2nd Avenue, 12th Main Road, Anna Nagar, Chennai 40 ..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 in GSTIN No 33AHRPG3924D2ZJ /2020-21 on the files of the Respondent and quashing the impugned order in original No. 39/2025 dated 27.02.2025 with the reference No. ZD3302252866846 for the FY 2020-21 passed by the respondent as arbitrary. https://www.mhc.tn.gov.in/judis WP No. 23684 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.Bhuvanesh P For Respondent(s): Mr.M.Santhanaraman, Sr. SC Mr.J.Vasu, Jr. SC ******** ORDER An order dated 27.02.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.M.Santhanaraman, learned senior standing counsel and Mr.J.Vasu, learned junior standing counsel, accept 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. 23684 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. 02-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Superintendent of GST and Central Tax Range III Porur Division, Chennai south Commissionerate, Newry Towers, Ground Floor, Plot No. 2054 1st Block, 2nd Avenue, 12th Main Road, Anna Nagar, Chennai 40 https://www.mhc.tn.gov.in/judis WP No. 23684 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23684 of 2026 and W.M.P.Nos.25651 & 25652 of 2026 02-07-2026 https://www.mhc.tn.gov.in/judis