WP No. 25192 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. 25192 of 2026 and W.M.P.Nos.27466 & 27467 of 2026 Varadaraju Umapathy Raju, Son of Varadaraju Venkataraju, Plot No 43, River View 1st Street, IAS IPS Colony, Karappakkam, Chennai-600 097. ..Petitioner(s) Vs The Deputy State Tax Officer - 2 SholingaNallur Assessment Circle, No.571, Integrated Buildings for Commercial Taxes and Registration Department (South Tower) Room No.241, 2nd Floor, Nandanam, Chennai-035. ..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 in his Proceedings in GSTIN/ 33AABPU2887N1Z3/2021-22, dated 06.12.2025, along with a Summary of the Order in Form GST DRC-07 in reference No ZD3312250976935 dated 06.12.2025 and quash the same as illegal. https://www.mhc.tn.gov.in/judis WP No. 25192 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.T.V.Ganesh For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) *********** ORDER An order dated 06.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.R.Sethu Prabakaran, 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. 25192 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 Deputy State Tax Officer - 2 SholingaNallur Assessment Circle, No.571, Integrated Buildings for Commercial Taxes and Registration Department (South Tower) Room No.241, 2nd Floor, Nandanam, Chennai-035. https://www.mhc.tn.gov.in/judis WP No. 25192 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25192 of 2026 and W.M.P.Nos.27466 & 27467 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis