WP No. 25848 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25848 of 2026 and W.M.P.Nos.28235 & 28321 of 2026 Sree Vignesh HT and LT Controls Represented by its Proprietor Vignesh R, 2/12, NA, Annaisathya Nagar, Mookandapalli, Sipcot Post, Hosur, Krishnagiri - 635126 ..Petitioner(s) Vs State Tax officer(ST) Hosur (South -I) Hosur-635 109 ..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 relating to the order dated 19.11.2025 in Form DRC 07 bearing reference no. ZD331125331717K issued by the Respondent (“impugned order”) in respect of GSTIN: 33AMMPV1042R1ZH/ 2023-24 and quash the same as illegal, arbitrary, contrary to material facts and in violation of the principles of natural justice. For Petitioner(s): Mr.Raghunandan Sriram https://www.mhc.tn.gov.in/judis WP No. 25848 of 2026 __________ Page2 of 4 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************ ORDER An order dated 19.11.2025 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 more than 25% of the disputed tax demand under the impugned order was deposited in protest. This aspect is required to be verified and confirmed. 5. Subject to verifying and confirming that not less than 25% of the disputed tax demand was deposited by the petitioner, the impugned order is set https://www.mhc.tn.gov.in/judis WP No. 25848 of 2026 __________ Page3 of 4 aside so as to provide a reasonable opportunity to the petitioner to contest the tax demand on merits 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 verifying and confirming the above mentioned deposit by the petitioner. 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. 16-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To State Tax officer(ST) Hosur (South -I) Hosur-635 109 https://www.mhc.tn.gov.in/judis WP No. 25848 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25848 of 2026 and W.M.P.Nos.28235 & 28321 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis