WP No. 26132 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26132 of 2026 and W.M.P.Nos.28531 & 28533 of 2026 A.N. Engineering represented by its Proprietrix Mrs B.Valarmathi No. 15, Thiru Vi Ka Nagar, 3rd Cross Street, Thundalam Chettiar Agaram, Tiruvallur, Tamil Nadu 600077 ..Petitioner(s) Vs The State Tax Officer Vanagaram Assessment circle, No. 4/109 2nd floor, Nazarathpettai, Chennai 123 ..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 impugned Ex-parte Order passed in Form GST DRC-07 in GSTIN 33BHLPV9290A1Z1 / 2020-2021 dated 19.02.2025 by the Respondent under Section 73 of the TNGST / CGST Act, 2017 for the Financial Year 2020-2021, and upon examination thereof, quash the same as being arbitrary, illegal, without jurisdiction, violative of the principles of natural justice and contrary to law. https://www.mhc.tn.gov.in/judis WP No. 26132 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.G.C.Nelson Britto For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ************ ORDER An order dated 19.02.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.Amirta Poonkodi Dinakaran, 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. 26132 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. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The State Tax Officer Vanagaram Assessment circle, No. 4/109 2nd floor, Nazarathpettai, Chennai 123 https://www.mhc.tn.gov.in/judis WP No. 26132 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26132 of 2026 and W.M.P.Nos.28531 & 28533 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis