WP No. 25177 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. 25177 of 2026 and W.M.P.Nos.27446 & 27447 of 2026 Step NN Power laundry Rep. by its Proprietor Narendran N, No.9, Ground Floor, NSK Salai,4 Cross Street, Kodungaiyur, Chennai- 600 118 ..Petitioner(s) Vs The Deputy State Tax Officer-1, Kodungaiyur Assessment Circle, No.201, Second Floor, NO.32, Integrated Commercial Taxes Office Complex, Elephant Gate Bridge Road, Chennai-03 ..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 records relating to the impugned order bearing Reference No. ZD331225330920S FY 2021-2022, dated 22.12.2025 passed by the Respondent under Section 73 of the TNGST Act, 2017 and quash the same, and consequently direct the Respondent to reconsider the matter afresh after providing a fair and reasonable opportunity of hearing to the Petitioner and permitting the Petitioner to submit all supporting documents. https://www.mhc.tn.gov.in/judis WP No. 25177 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.Suresh T For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) *********** ORDER An order dated 22.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.Amirta Poonkodi Dinakaran, 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. Learned counsel for the petitioner submits that the entire tax demand under the impugned order was recovered pursuant thereto. This aspect is required to be verified and confirmed. 5. Subject to verifying and confirming that the total tax demand under the impugned order was recovered, the impugned order is set aside and the matter is https://www.mhc.tn.gov.in/judis WP No. 25177 of 2026 __________ Page3 of 4 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 that the tax demand was recovered. 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 Deputy State Tax Officer-1, Kodungaiyur Assessment Circle, No.201, Second Floor, NO.32, Integrated Commercial Taxes Office Complex, Elephant Gate Bridge Road, Chennai-03 https://www.mhc.tn.gov.in/judis WP No. 25177 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25177 of 2026 and W.M.P.Nos.27446 & 27447 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis