WP No. 24635 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24635 of 2026 and W.M.P.Nos.26867 & 26869 of 2026 Lamba International Rep. by its Proprietor Om Prakash Lamba, No. 78/2A 2B, Thaneerpallam Village, Jagdevi Post, Krishnagiri, Tamil Nadu, 635203 ..Petitioner(s) Vs State Tax Officer (ST)(FAC) Krishnagiri -II, Assessment Circle, Hosur, Tamilnadu. ..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 relating to the impugned Order bearing GSTIN 33ABKPL4479P1ZX (FY 2021-22) dated 08.11.2025 and its consequential Demand Order dated 08.11.2025 having Reference No. ZD331125129452S issued by the Respondent and quash the same. For Petitioner(s): M/s. Sanskar Samdaria For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) *********** https://www.mhc.tn.gov.in/judis WP No. 24635 of 2026 __________ Page2 of 4 ORDER An order dated 08.11.2025 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. 24635 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. 09-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To State Tax Officer (st)(fac) Krishnagiri -II, Assessment Circle, Hosur, Tamilnadu. https://www.mhc.tn.gov.in/judis WP No. 24635 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24635 of 2026 and W.M.P.Nos.26867 & 26869 of 2026 09-07-2026 https://www.mhc.tn.gov.in/judis