WP No. 24743 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-07-2026 CORAM THE HONOURABLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No.24743 of 2026 and WMP Nos.26967 and 26968 of 2026 M/s.Hameediya Store, Represented by its Proprietor Mohamed Ibrahim Arsath Khan, No.4, Main Road, Tharangambadi TK, Nagapattinam, Tamil Nadu 609313. Petitioner Vs The Deputy State Tax Officer - I office of the Deputy Commercial Tax Officer, Mayiladuthurai. Respondent PRAYER Writ Petition filed under Article 226 of the Constitution of India, seeking to issue a Writ of Certiorari, calling for the records relating to the Impugned order in GSTIN:33DLNPA2170L1Z5/2021-22, dated 31.12.2025 along with consequential summary of order u/s 73 in FORM GST DRC 07 bearing with Ref: ZD331225460135Q dated 31.12.2025 for the period 2021-22, to quash the same. For Petitioner: Mr.Prasanth for Ms.R.Hemalatha For Respondent: Ms.Amirta Poonkodi Dinakaran, Government Counsel (T) 1/4 https://www.mhc.tn.gov.in/judis WP No. 24743 of 2026 ORDER An order dated 03.11.2025 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, 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. 2/4 https://www.mhc.tn.gov.in/judis WP No. 24743 of 2026 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 vum Index:Yes/No Speaking/Non-speaking order Neutral Citation:Yes/No To The Deputy State Tax Officer I Office of the Deputy Commercial Tax officer, Mayiladuthurai. 3/4 https://www.mhc.tn.gov.in/judis WP No. 24743 of 2026 SENTHILKUMAR RAMAMOORTHY J. vum WP No.24743 of 2026 and WMP Nos.26967 and 26968 of 2026 09-07-2026 4/4 https://www.mhc.tn.gov.in/judis