WP No. 25198 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. 25198 of 2026 and W.M.P.Nos.27471 & 27477 of 2026 Retail POS Private Limited Rep by its Director, Anbu Selvam, No.23, 35B, KNR Building, Sriram Nagar, 2nd Street, Mugalivakkam Road, Porur, Chennai-600 116 ..Petitioner(s) Vs The Assistant Commissioner ST Ayyappanthangal Assessment circle No.4/109,GST Integrated building 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 Certiorari, calling for the records relating to the order in Reference No.ZD331225155132W dated 10.12.2025 together with the detailed order passed under section 73 of the TNGST Act in respect of GSTIN No.33AAHCR2835A1ZU for the financial year 2021-2022 by the respondent and quash the same and consequently remit the matter back to the respondent for fresh consideration after affording the petitioner a reasonable opportunity of personal hearing. https://www.mhc.tn.gov.in/judis WP No. 25198 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.Amalnath E.K For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********** ORDER An order dated 10.12.2025 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. 25198 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 Assistant Commissioner ST Ayyappanthangal Assessment circle No.4/109,GST Integrated building Nazarathpet, chennai-600 123 https://www.mhc.tn.gov.in/judis WP No. 25198 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25198 of 2026 and W.M.P.Nos.27471 & 27477 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis