WP No. 24630 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24630 of 2026 and W.M.P.Nos.26857 & 26859 of 2026 A.B. Trucks Private Limited Represented by its Director, Mr. Allah Baksh Sadiq, No.494, Unit II Bangalore Truck Road, Nazarathpet, Poonamallee, Chennai-Tamil Nadu-602 103 ..Petitioner(s) Vs The Deputy Commercial Tax Officer Poonamallee Assessment Circle, No.45/109 Third Floor, bangalore Chennai Highway, Varadarajapuram Nazarathpet, Chennai-600 123 ..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 in Ref. No.ZD3311241682630 dated 21.11.2024 passed by the Respondent against the Petitioner in GSTIN- 33AAJCA9790M1ZO and quash the same as illegal and unsustainable and to direct the Respondent to remand back Rectification Order vide Ref. No.ZD3311241682630 dated 21.11.2024 for opportunity of personal hearing. https://www.mhc.tn.gov.in/judis WP No. 24630 of 2026 __________ Page2 of 4 For Petitioner(s): M/s.Sonu Mehtha For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) *********** ORDER A rectification order dated 21.11.2024 is assailed on the ground that the rectification was made suo motu in breach of principles of natural justice. 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. https://www.mhc.tn.gov.in/judis WP No. 24630 of 2026 __________ Page3 of 4 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. 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. 09-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy Commercial Tax Officer Poonamallee Assessment Circle, No.45/109 Third Floor, bangalore Chennai Highway, Varadarajapuram Nazarathpet, Chennai-600 123 https://www.mhc.tn.gov.in/judis WP No. 24630 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24630 of 2026 and W.M.P.Nos.26857 & 26859 of 2026 09-07-2026 https://www.mhc.tn.gov.in/judis