WP No. 24335 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24335 of 2026 and W.M.P.Nos.26512 & 26514 of 2026 Tvl S B Industries Represented by its Proprietor Kumaran Saravanan, 4/335, Na, 4th Street, Pudhu Nagar, Jalldampet, Chennai-600 100 ..Petitioner(s) Vs Deputy Commercial Tax officer Medavakkam Assessment circle Integrated Registration and commercial Tax building, Nandanam, chennai-600 035 ..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 33CIHPS2255Q1ZO/2020-21 on the files of the Respondent and quashing the impugned order dated 13-02-2025 with the reference no. ZD3302251214123 for the FY 2020-21 passed by the Respondent as arbitrary. For Petitioner(s): Mr.Kabil Dev S For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************* https://www.mhc.tn.gov.in/judis WP No. 24335 of 2026 __________ Page2 of 4 ORDER An order dated 13.02.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.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. 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. 24335 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. 07-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Deputy Commercial Tax officer Medavakkam Assessment circle Integrated Registration and commercial Tax building, Nandanam chennai-600 035 https://www.mhc.tn.gov.in/judis WP No. 24335 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24335 of 2026 and W.M.P.Nos.26512 & 26514 of 2026 07-07-2026 https://www.mhc.tn.gov.in/judis