WP No. 24925 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24925 of 2026 and W.M.P.Nos.27179 & 27180 of 2026 GP Enterprises Rep by its Partner Mr Gopinath No.884/2B, Bagalur Road, Hosur Municipality Office Opp., Hosur, Nallur, Krishnagiri 635 121 ..Petitioner(s) Vs The State Tax Officer ST Hosur (South-1) Assessment Circle, Integrated Commercial Taxes offices Building, Seetharammedu, Hosur 635 109 ..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 of the Respondents Order dated 10.12.2025 with Ref. No.ZD331225146680M, pertaining to the FY 2021-22, and quash the same. For Petitioner(s): Mr.Vaani Sreekant Iyer For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) *********** https://www.mhc.tn.gov.in/judis WP No. 24925 of 2026 __________ Page2 of 4 ORDER An order dated 10.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.G.Dhana Madhri, 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. 24925 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. 13-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The State Tax Officer ST Hosur (South-1) Assessment Circle, Integrated Commercial Taxes offices Building, Seetharammedu, Hosur 635 109 https://www.mhc.tn.gov.in/judis WP No. 24925 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24925 of 2026 and W.M.P.Nos.27179 & 27180 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis