WP No. 23832 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. 23832 of 2026 and W.M.P.Nos.25861 & 25862 of 2026 Durai Devanand (Trade Name.Lakshmi Tool Makers), represented by its Proprietor, No.2, Gangaiamman Koil Street, Gandhi Nagar, Ekkaduthangal, Chennai, Tamil Nadu- 600 032. ..Petitioner(s) Vs Deputy Commercial Tax officer Guindy.South -II, Chennai South.Tamil Nadu. ..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 Order of Assessment in DRC-07 bearing Reference ZD331225263394H in GSTIN/ID 33AKQPD1369R1ZL / APR 2021 - MAR 2022 dated 17.12.2025 passed by the respondent and to quash the same. For Petitioner(s): Ms.Shivani P For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ********* https://www.mhc.tn.gov.in/judis WP No. 23832 of 2026 __________ Page2 of 4 ORDER An order dated 17.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.G.Dhana Madhri, 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. 23832 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. 03-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Deputy Commercial Tax officer Guindy.South -II, Chennai South.Tamil Nadu. https://www.mhc.tn.gov.in/judis WP No. 23832 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23832 of 2026 and W.M.P.Nos.25861 & 25862 of 2026 03-07-2026 https://www.mhc.tn.gov.in/judis