WP No. 25188 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. 25188 of 2026 and W.M.P.Nos.27462 & 27463 of 2026 Amco Engineering Rep. by its Proprietor V.Arun kumar, No.4-A, NA, New Street, Industrial Estate,Ambattur, Chennai- 600 053. ..Petitioner(s) Vs The Deputy State Tax Officer 1 Ambattur Assessment Circle, No.322, 3rd Floor, Integrated commercial taxes building, nandanam, chennai - 35. ..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. ZD3304241854965 / FY 2018-2019, dated 24.04.2024 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. For Petitioner(s): Mr.Suresh T https://www.mhc.tn.gov.in/judis WP No. 25188 of 2026 __________ Page2 of 4 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) *********** ORDER An order dated 24.04.2024 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 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. https://www.mhc.tn.gov.in/judis WP No. 25188 of 2026 __________ Page3 of 4 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. 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 Ambattur Assessment Circle, No.322, 3rd Floor, Integrated commercial taxes building, nandanam, chennai - 35. https://www.mhc.tn.gov.in/judis WP No. 25188 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25188 of 2026 and W.M.P.Nos.27462 & 27463 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis