WP No. 25154 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. 25154 of 2026 and W.M.P.Nos.27420 & 27422 of 2026 Gowtham Communication Represented by its Proprietor Gowtham Raj, No. 9/4, Union Road, Narasimmanaickenpalayam, Coimbatore Tamil Nadu 641 031 ..Petitioner(s) Vs Deputy Commercial Tax Officer Periyanaickenpalayam Assessment Circle, Office of the Assistant Commissioner (ST) Ground Floor, Annexure Building, CTO Complex, Dr. Balasundaram Road, Coimbatore -641 018 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 of the respondent vide his Order of Assessment bearing Reference No ZD330224085431Q in GSTIN/33CEXPR8917J1ZJ/2018-19 dated 15.02.2024 and to quash the same. For Petitioner(s): M/s. Saravanan G For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********** https://www.mhc.tn.gov.in/judis WP No. 25154 of 2026 __________ Page2 of 4 ORDER An order dated 15.02.2024 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. 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. 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. https://www.mhc.tn.gov.in/judis WP No. 25154 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 Deputy Commercial Tax Officer Periyanaickenpalayam Assessment Circle, Office of the Assistant Commissioner (ST) Ground Floor, Annexure Building, CTO Complex, Dr. Balasundaram Road, Coimbatore -641 018 Tamilnadu. https://www.mhc.tn.gov.in/judis WP No. 25154 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25154 of 2026 and W.M.P.Nos.27420 & 27422 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis