WP No. 24539 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24539 of 2026 and W.M.P.Nos.26761, 26762 & 26764 of 2026 Sri Balaaji Medicals Represented by the Proprietor Dr.Thiyagarajan, No.8, Madha Church Road, Mandaivelipakkam, Chennai - 600 028 ..Petitioner(s) Vs 1. The State Tax Officer(FAC) Mandaveli Assessment Circle, Room No 423, 4th Floor, Integrated Commercial Taxes building, Nandanam, Chennai 600 035 2. The Assistant Commissioner ST Alwarpet Assessment CircleNo.208, 2nd FloorIntegrated Commercial Taxes and Registration Department Building, Nandanam, Chennai - 600 035. 3. The Bank Manager, Andhra Bank, No.17/31, Lazarus Church Road, R.A.Puram, Chennai - 600 028 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for records from the file of the First Respondent in impugned order in GSTIN / 33AACPT4789K1Z4/2018- 2019 dated 18.04.2024 and Reference No.ZD3304241778363 in GSTIN/ID https://www.mhc.tn.gov.in/judis WP No. 24539 of 2026 __________ Page2 of 4 33AACPT4789K1Z4 dated 23.04.2024 passed for the F.Y.2018-2019 and quash the same as erroneous on facts and violative of principles of natural justic. For Petitioner(s): Mr.V. Mukilan For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) for R1 & R2 ********* ORDER An order dated 18.04.2024 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 respondents 1 and 2. 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 50% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. https://www.mhc.tn.gov.in/judis WP No. 24539 of 2026 __________ Page3 of 4 5. Subject to the condition that the petitioner remits 50% 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 50% of the disputed tax demand. Subject to fulfilment of the above condition, the bank attachment 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. 08-07-2026 (3/4) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/NoRNA To 1. The State Tax Officer(FAC), Mandaveli Assessment Circle, Room No 423, 4th Floor, Integrated Commercial Taxes building, Nandanam, Chennai 600 035 2. The Assistant Commissioner ST, Alwarpet Assessment CircleNo.208, 2nd FloorIntegrated Commercial Taxes and Registration Department Building, Nandanam, Chennai - 600 035. 3. The Bank Manager, Andhra Bank, No.17/31, Lazarus Church Road, R.A.Puram, Chennai - 600 028 https://www.mhc.tn.gov.in/judis WP No. 24539 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24539 of 2026 and W.M.P.Nos.26761, 26762 & 26764 of 2026 08-07-2026 (3/4) https://www.mhc.tn.gov.in/judis