WP No. 25505 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. 25505 of 2026 and W.M.P.Nos.27808 & 27812 of 2026 Udayam Fibro Industries represented by its Proprietor, Mr Muthusamy Rangaswamy No.30, TSD Nagar, Arumbakkam, Chennai-106 ..Petitioner(s) Vs 1. The State Tax Officer (ST) Arumbakkam Assessment Circle, Room No.A-404, 4th Floor, PAPJM (Annexe) Building, No.1, Greams Road, Chennai-600 006 2. The Deputy Commissioner GST Appeal Chennai -1 No.1, 3rd Floor, PAPJM (Annex) Building, Greams Road, Chennai-006 ..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 of order u/s.73 dated 23/12/2025 having reference Number ZD331225357391K for the tax period from April 2021 to March 2022 passed by the 1st respondent and quash the same. For Petitioner(s): Mr.R.Rohan Kishore for Mr.Anandh S https://www.mhc.tn.gov.in/judis WP No. 25505 of 2026 __________ Page2 of 4 For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ************ ORDER An order dated 23.12.2025 is assailed primarily on the ground that the petitioner’s reply was not taken into consideration and the petitioner was not provided a reasonable opportunity to submit supporting documents. 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 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. 25505 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. 15-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The State Tax Officer (ST) Arumbakkam Assessment Circle, Room No.A-404, 4th Floor, PAPJM (Annexe) Building,No.1, Greams Road, Chennai-600 006 2. The Deputy Commissioner GST Appeal Chennai -1 No.1, 3rd Floor, PAPJM Annexure Building, Greams Road, Chennai-006 https://www.mhc.tn.gov.in/judis WP No. 25505 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25505 of 2026 and W.M.P.Nos.27808 & 27812 of 2026 15-07-2026 https://www.mhc.tn.gov.in/judis