WP No. 25146 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. 25146 of 2026 and W.M.P.Nos.27414 & 27418 of 2026 M/s.Muthu Motors Represented by its Proprietor M Balasubramani, No. 120/2A, Gokulam Street, Kamaraj Salai, Periya Mathur, Triuvallur- 600068 ..Petitioner(s) Vs Superintendent GST and Central Excise No.459, Ananda Complex, Ground Floor, Teynampet, Anna Salai, Chennai-600 018 ..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-in-Original No. 27/2025-26(GST) dated 29.12.2025 along with the summary order in Form DRC-07 bearing reference no. ZD331225461528C dated 31.12.2025 passed by the Respondent and quash the same. For Petitioner(s): Ms.K Aarthy For Respondent(s): Mr.Sai Srujan Tayi, Sr. SC Ms.Pooja Jain, Jr. SC ******** https://www.mhc.tn.gov.in/judis WP No. 25146 of 2026 __________ Page2 of 4 ORDER An order dated 31.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.Sai Srujan Tayi, learned senior standing counsel and Ms.Pooja Jain, learned junior standing counsel, accept 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. 25146 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 Superintendent GST and Central Excise No.459, Ananda Complex, Ground Floor, Teynampet, Anna Salai, Chennai-600 018 https://www.mhc.tn.gov.in/judis WP No. 25146 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25146 of 2026 and W.M.P.Nos.27414 & 27418 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis