WP No. 24308 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. 24308 of 2026 and W.M.P.No.26486 of 2026 Nivya, W/o.Sanjeev, Trade name. Elango’s Fuel Station, Sole ProprietorShip Concern, GSTIN. 33APDPN4340N2ZS, S.F.No.398/2, Avinashi Road, Arasur Road, Coimbatore- 641 607. ..Petitioner(s) Vs The Assistant Commissioner (st) Karumathampatti Assessment Circle, Coimbatore- III, Coimbatore. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the entire records pertaining to the Impugned Order along with the Summary dated 16.12.2025 respectively in GSTIN 33APDPN4340N2ZS/2021-22 through Reference No ZD331225261817B under Section 73 of the Tamil Nadu Goods and Services Act, 2017 (TNGST), which was uploaded in GST Portal (Online) with a Demand of Rs. 6,15,916/- (Rupees Six Lakhs Fifteen Thousand Nine Hundred and Sixteen Only), quash the same and consequently reopen the entire https://www.mhc.tn.gov.in/judis WP No. 24308 of 2026 __________ Page2 of 4 proceedings and adjudicate the same by adhering to the Principles of Natural Justice. For Petitioner(s): Mr.N.S.Suganthan For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ******** ORDER An order dated 16.12.2025 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. As against the tax demand of Rs.6,15,916/-, learned counsel for the petitioner submits that about Rs.3,59,000/- was recovered. He adds that this is more than 50% of the tax demand. https://www.mhc.tn.gov.in/judis WP No. 24308 of 2026 __________ Page3 of 4 5. Subject to verifying and confirming that about Rs.3,59,000/- was recovered from the petitioner, 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 verifying and confirming the recovery. Subject to fulfilment of the above condition, the bank attachment, if any, in relation to the impugned order shall stand raised. 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 The Assistant Commissioner (st) Karumathampatti Assessment Circle, Coimbatore- III, Coimbatore. https://www.mhc.tn.gov.in/judis WP No. 24308 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24308 of 2026 and W.M.P.No.26486 of 2026 07-07-2026 https://www.mhc.tn.gov.in/judis