WP No. 25170 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. 25170 of 2026 and W.M.P.Nos.27442 & 27444 of 2026 Sri Akash Textiles Rep. by its Proprietor Chandra Kala, No.4, 70, Godown Street, Parrys, Chennai, 600 001 ..Petitioner(s) Vs The Deputy State Tax Officer-1, Kothawalchavadi Assessment Circle, Room No.313, 3rd Floor, Integrated Commercial Taxes, Building, No.313, Elephant Gate Bridge, Chennai-3. ..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. ZD3312251929652 / FY 2021-2022, dated 12.12.2025 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. https://www.mhc.tn.gov.in/judis WP No. 25170 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.Suresh T For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********** ORDER An order dated 12.12.2025 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. 25170 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-1, Kothawalchavadi Assessment Circle, Room No.313, 3rd Floor, Integrated Commercial Taxes, Building, No.313, Elephant Gate Bridge, Chennai-3. https://www.mhc.tn.gov.in/judis WP No. 25170 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25170 of 2026 and W.M.P.Nos.27442 & 27444 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis