WP No. 25918 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25918 of 2026 and W.M.P.Nos.28299 & 28301 of 2026 Venba Traders Represented by its Proprietor Mr. Kathirvel S/o.Vairamuthu No.S-8/247, Sri Nagar 5th Street, Pichampalayam Pudut, Tiruppur, Tamil Nadu - 641 603. ..Petitioner(s) Vs The Assistant Commissioner (st) Anupparpalayam Assessment Circle, ground floor, emperor building, no.16, indira nagar 1st street, backside to C.S.I.Paul's Church, avinashi road, tiruppur - 641603. ..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 records from the file of the Respondent in impugned Order in FORM DRC -07 in GSTIN 33DBVPK8967H1ZS/2020-2021 dated 18.02.2026 and impugned Reference No.ZD3302251936749 in GSTIN/ID 33DBVPK8967H1ZS dated 19.02.2026 passed for the F.Y.2020-21 and quash the same as illegal and violative of principles of natural justice. For Petitioner(s): Mr.V.Mukilan for Mr.K.Sankaranarayanan https://www.mhc.tn.gov.in/judis WP No. 25918 of 2026 __________ Page2 of 4 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************ ORDER An order dated 18.02.2026 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. 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. 25918 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. 17-07-2026 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner (st) Anupparpalayam Assessment Circle, ground floor, emperor building, no.16, indira nagar 1st street, backside to C.S.I.Paul's Church, avinashi road, tiruppur - 641603. https://www.mhc.tn.gov.in/judis WP No. 25918 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25918 of 2026 and W.M.P.Nos.28299 & 28301 of 2026 17-07-2026 (1/2) https://www.mhc.tn.gov.in/judis