WP No. 25401 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25401 of 2026 and W.M.P.Nos.27686 & 27689 of 2026 Dhanvantari Nano Ayushadi Private limited, Represented by its Director Mr Abhaya Kumar Deepak, Having office at Plot No 25 No 8/34, Neelakanta Mehta Street, T.Nagar , Chennai - 600017. ..Petitioner(s) Vs State Tax Officer Office of the commercial tax officer, T Nagar assessment circle, station 46, greenways road, R.A.Puram, chennai - 600028. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, To call for the records in Order bearing Reference No ZD331225186483C dated 12.12.2025 passed by the Respondent for tax period 2021-2022, and, and quash the same as arbitrary and illegal. For Petitioner(s): M/s.Rahul Unnikrishnan T.Gayatri For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************ https://www.mhc.tn.gov.in/judis WP No. 25401 of 2026 __________ Page2 of 4 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. 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. Learned counsel for the petitioner submits that the entire tax demand under the order in original was recovered from the petitioner’s electronic credit ledger. This aspect is required to be verified and confirmed. 5. Subject to verifying and confirming that the entire tax demand was recovered, the impugned order is set aside, so as to provide an opportunity to the petitioner to contest the tax proposals on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of verifying and confirming that the tax demand under the impugned order in original was recovered. https://www.mhc.tn.gov.in/judis WP No. 25401 of 2026 __________ Page3 of 4 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. 14-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To State Tax Officer Office of the commercial tax officer, T Nagar assessment circle, station 46, greenways road, R.A.Puram, chennai - 600028. https://www.mhc.tn.gov.in/judis WP No. 25401 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25401 of 2026 and W.M.P.Nos.27686 & 27689 of 2026 14-07-2026 https://www.mhc.tn.gov.in/judis