WP No. 24774 of 2026 __________ Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24774 of 2026 & WMP Nos.27006, 27008 & 27010 of 2026 Shree Kumaran Traders Rep By its Proprietor Mr Muthusamy Betharasan GSTIn 33BYEPB5314H1ZH Having an office at No. 12, GNT Road, Chennai- 600 052 ..Petitioner(s) Vs 1. The Deputy State Tax Officer 1 Madhavaram Assessment Circle, Commercial Taxes Department, Room No 105, First Floor, Integrated Commercial Taxes Building, Wall Tax Road, Chennai 600 003. 2. The Branch Manager Tamilnad Mercantile Bank Naravarikuppam Branch New No. 168, Old No. 169, First Floor, GNT Road, Red Hills, Chennai 600 052 ..Respondent(s) Prayer: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of writ of Certiorarified Mandamus calling for the records in the impugned order dated 15 .12.2025 with the reference ZD331225213148S for FY 2021-22 on the file of lst Respondent, quash the same and direct the lst https://www.mhc.tn.gov.in/judis WP No. 24774 of 2026 __________ Page2 of 5 Respondent to pass orders afresh after giving an opportunity of hearing to the Petitioner. For Petitioner(s): Ms.M.Prarthana for Ms.M. Sheela For Respondent(s): Ms.Amirta Poonkodi Dinakaran Government Counsel (Tax) for R1 ORDER An order dated 15.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the 1st respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand. An endorsement to that effect is made on the bundle. 4. 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. 24774 of 2026 __________ Page3 of 5 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 06-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAL To 1. The Deputy State Tax Officer 1 Madhavaram Assessment Circle, Commercial Taxes Department, Room No 105, First Floor, Integrated Commercial Taxes Building, Wall Tax Road, Chennai 600 003. 2. The Branch Manager Tamilnad Mercantile Bank Naravarikuppam Branch New No. 168, Old No. 169, First Floor, GNT Road, Red Hills, Chennai 600 052 https://www.mhc.tn.gov.in/judis WP No. 24774 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAL WP No. 24774 of 2026 & WMP Nos.27006, 27008 & 27010 of 2026 06-07-2026 https://www.mhc.tn.gov.in/judis WP No. 24774 of 2026 __________ Page5 of 5 To 1. https://www.mhc.tn.gov.in/judis