WP No. 25183 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. 25183 of 2026 and W.M.P.Nos.27452 & 27453 of 2026 Ramachandran No.11/121, Melapudupalli Vettaikaraniruppu, Kilvelur, Nagapattinam - 611112 ..Petitioner(s) Vs The State Tax officer The Commercial Tax officer Nagapattinam Assessment circle NO.352, Sudhan Tower, Public office Road Velippalayam Nagapattinam-611 001 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, to call for records from the file of Respondent in impugned order in GSTIN 33BHMPR8515D2Z7/2021-22 dated 02.01.2026 and Reference No. ZD3301260091035 in GSTIN/ID 33BHMPR8515D2Z7 dated 02.01.2026 passed for the F.Y.2019-20 Tax Period AUG 2019 - AUG 2019 and quash the same as without jurisdiction, illegal, arbitrary and violative of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 25183 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.V.Mukilan For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ************ ORDER An order dated 02.01.2026 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 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, https://www.mhc.tn.gov.in/judis WP No. 25183 of 2026 __________ Page3 of 4 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. 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 The Commercial TAx officer Nagapattinam Assessment circle NO.352, Sudhan Tower, Public office Road Velippalayam Nagapattinam-611 001 https://www.mhc.tn.gov.in/judis WP No. 25183 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25183 of 2026 and W.M.P.Nos.27452 & 27453 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis