WP No. 24364 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. 24364 of 2026 and W.M.P.Nos.26547, 26548 & 26549 of 2026 M/s.HI TECH PAINTS Represented by its Partner, SF No.189-3, Sundarapuram Road, LIC Colony, Coimbatore-641 021 ..Petitioner(s) Vs The Deputy State Tax Office-1 Kuniyamuthur Assessment Circle, Dr.Balasundaram Road, Coimbatore-641 018 ..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 of the Respondent relating to the Impugned Ex Parte Order dated on 06.06.2024 proceedings in GSTIN 33AAFFH4643B1ZW/ 2019-20 along with consequential order in DRC-07 with Ref No. ZD330624040776B passed by the Respondent, so far as the Petitioner herein is concerned, quash the same as illegal, invalid, arbitrary and devoid of merits. For Petitioner(s): Mr.James Victor Rajkumar For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ********** https://www.mhc.tn.gov.in/judis WP No. 24364 of 2026 __________ Page2 of 4 ORDER An order dated 06.06.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.G.Dhana Madhri, 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. 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. https://www.mhc.tn.gov.in/judis WP No. 24364 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. 13-07-2026 (2/3) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax Office-1 Kuniyamuthur Assessment Circle, Dr.Balasundaram Road, Coimbatore-641 018. https://www.mhc.tn.gov.in/judis WP No. 24364 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24364 of 2026 and W.M.P.Nos.26547, 26548 & 26549 of 2026 13-07-2026 (2/3) https://www.mhc.tn.gov.in/judis