WP No. 25937 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. 25937 of 2026 and W.M.P.Nos.28322 & 28323 of 2026 Tvl V L Lodge Represented by its Proprietor R Sivapragasam 1, GST Road, Sirunagalure Village and Post, Kancheepuram, Tamil Nadu 603 319 ..Petitioner(s) Vs The State Tax Officer Maduranthakam Assessment Circle, No. 15/9 Car Street, Maduranthakam 603 306 ..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 detailed impugned Order bearing Reference No. GSTIN 33ESIPS9561N2ZR/2021-22 dated 24.12.2025, along with the summary order DRC-07 bearing Reference No. ZD331225369461H dated 24.12.2025 passed by the Respondent, and quash the same as being arbitrary, passed in violation of the principles of natural justice, subject to such conditions including pre- deposit as this Hon’ble Court. For Petitioner(s): Mr.Gowtham P https://www.mhc.tn.gov.in/judis WP No. 25937 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 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. 25937 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. 17-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The State Tax Officer Maduranthakam Assessment Circle, No. 15/9 Car Street, Maduranthakam 603 306 https://www.mhc.tn.gov.in/judis WP No. 25937 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25937 of 2026 and W.M.P.Nos.28322 & 28323 of 2026 17-07-2026 https://www.mhc.tn.gov.in/judis