WP No. 23892 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23892 of 2026 and W.M.P.No.25942 of 2026 M/s.Aysha and Co (33AAQFA3741G1ZL) Rep by its Partner K.M. Finoz Rahman, 847, R.G.Street, Coimbatore 641 001. ..Petitioner(s) Vs The Assistant Commissioner (ST) RG Street Assessment Circle, CT Building, DR.Balasundaram Road, Coimbatore- 641 018. ..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 impugned order on the file of Respondent vide 33AAQFA3741G1ZL/2019-20 dated 22.08.2024 and quash the same which was uploaded in Additional Notices and Orders in the GST Portal. For Petitioner(s): Mr.J Madhusuthanan For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********** https://www.mhc.tn.gov.in/judis WP No. 23892 of 2026 __________ Page2 of 4 ORDER An order dated 22.08.2024 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 50% 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 50% 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 50% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 23892 of 2026 __________ Page3 of 4 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petition is closed. There shall be no order as to costs. 03-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner (ST) RG Street Assessment Circle, CT Building, DR.Balasundaram Road, Coimbatore- 641 018. https://www.mhc.tn.gov.in/judis WP No. 23892 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23892 of 2026 and W.M.P.No.25942 of 2026 03-07-2026 https://www.mhc.tn.gov.in/judis