WP No. 25405 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. 25405 of 2026 and W.M.P.Nos.27698 & 27693 of 2026 M/S.S.P. Nageswari Stores Rep. by its Proprietor, Ganesamoorthy, S/o.Balusamy, No. 183, Panchangaaiyar Street, Salavakkam, Kancheepuram-603107. ..Petitioner(s) Vs 1. Appellate Deputy Commissioner (ST), Chennai - II, Greams Road Chennai 600006. 2. Deputy State Tax Officer - II (ST) Maduranthagam Assessment Circle, No.15/9, Car Street, Maduranthakam,Chennai-603306 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the 2nd respondent relating to the Order dated 24-12-2025 in GSTIN 33AJHPG4314P1Z6/ 2021-2022 in Ref No.ZD3312253735677 for the financial year 2021-2022 and quash the same as illegal and arbitrary and consequently direct the 2nd respondent to reconsider the matter. For Petitioner(s): Mr.S.Karthikeyan https://www.mhc.tn.gov.in/judis WP No. 25405 of 2026 __________ Page2 of 4 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ******* ORDER An order dated 24.12.2025 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 respondents. 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. https://www.mhc.tn.gov.in/judis WP No. 25405 of 2026 __________ Page3 of 4 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. 14-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. Appellate Deputy Commissioner (ST), Chennai - II, Greams Road Chennai 600006. 2. Deputy State Tax Officer - II (ST) Maduranthagam Assessment Circle, No.15/9, Car Street, Maduranthakam,Chennai-603306 https://www.mhc.tn.gov.in/judis WP No. 25405 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25405 of 2026 and W.M.P.Nos.27698 & 27693 of 2026 14-07-2026 https://www.mhc.tn.gov.in/judis