WP No. 23676 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. 23676 of 2026 and W.M.P.No.25639 of 2026 Adithya Force (GSTIN- 33AAUFA8170D1ZE), Rep. by its Partner, Ajay Adithyan No.37,38,39, Adithya Force, Kesari Nagar, Enathur Village, Kancheepuram 631552. ..Petitioner(s) Vs State Tax Officer Kancheepuram Assessment circle, 1st Floor, Commercial tax office, Collectorate Campus, Kancheepuram 631 501 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records relating to the Order under Reference No. ZD330825103509E in GSTIN 33AAUFA8170D1ZE / 2021-22 dated 11-08-2025 passed by the respondent and quash the same as without Jurisdiction, contrary to Law, contrary to the instructions on Standing Operative Procedures for scrutiny of returns by the respondent and violative of principles of natural justice. For Petitioner(s): Mr.M.A.Mudimannan https://www.mhc.tn.gov.in/judis WP No. 23676 of 2026 __________ Page2 of 4 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ******* ORDER An order dated 11.08.2025 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 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. Learned counsel for the petitioner submits that the entire tax dues under the impugned order were recovered by a debit in the Electronic Credit Ledger of the petitioner. This aspect is required to be verified and confirmed. 5. Subject to verifying and confirming that the entire tax demand under the impugned order was recovered, in order to provide another opportunity to the petitioner, the impugned order is set aside and the matter is remanded for re- https://www.mhc.tn.gov.in/judis WP No. 23676 of 2026 __________ Page3 of 4 consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of verifying and confirming the above recovery. 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 State Tax Officer Kancheepuram Assessment circle, 1st Floor, Commercial tax office, Collectorate Campus, Kancheepuram 631 501 https://www.mhc.tn.gov.in/judis WP No. 23676 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23676 of 2026 and W.M.P.No.25639 of 2026 02-07-2026 https://www.mhc.tn.gov.in/judis