WP No. 25472 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25472 of 2026 and W.M.P.Nos.27766 & 27768 of 2026 M/s.Dhibisha Stores 33AYUPJ0044P1Z1 Rep by its Proprietor S.Jeyandran 77A/1, Thagoor Road, RVS Nagar Ganapathy, coimbatore-641 006 ..Petitioner(s) Vs 1. The Deputy State Tax officer-1 Saravanampatti West Assessment circle CT Building, Dr.Balasundaram Road Coimbatore-641 018 2. The Assistant commissioner (ST) Saravanampatti West Assessment circle CT Building, Dr.Balasundaram Road Coimbatore-641 018 3. The Branch Manager State Bank of India Nehru Avenue, Bharathyar Road Maniyakarampalayam coimbatore-641 006 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the impugned order on the file of the First Respondent vide GSTIN 33AYUPJ0044P1Z1/ 2021-22 dated 24.11.2025 and quash the same which was https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis WP No. 25472 of 2026 __________ Page2 of 4 uploaded only in the GST Portal after cancellation of the Registration of the Petitioner and further direct the First Respondent to pass assessment order afresh after providing opportunity of Personal Hearing. For Petitioner(s): Mr.J Madhusuthanan For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) for R1 & R2 ********* ORDER An order dated 24.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondents 1 and 2. 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. https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis WP No. 25472 of 2026 __________ Page3 of 4 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. 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. 15-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Deputy State Tax officer-1, Saravanampatti West Assessment circle CT Building, Dr.Balasundaram Road, Coimbatore-641 018 2. The Assistant commissioner (ST), Saravanampatti West Assessment circle CT Building, Dr.Balasundaram Road, Coimbatore-641 018 3. The Branch Manager, State Bank of India Nehru Avenue, Bharathyar Road Maniyakarampalayam coimbatore-641 006 https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis WP No. 25472 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25472 of 2026 and W.M.P.Nos.27766 & 27768 of 2026 15-07-2026 https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis