WP No. 23040 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. 23040 of 2026 and W.M.P.No.24964 of 2026 M/s.M.S. Stores represented by its Proprietor M.Sampath, No.21 Paddy Field Road, Chennai-600 011. ..Petitioner(s) Vs 1. The Assistant Commissioner (ST) (FAC) Villivakkam Assessment Circle, No.1, Greams Road, PAPJM Annexure Building, 2nd Floor, Chennai- 06. 2. The Deputy Commissioner ( ST) GST Appeal, Chennai - 1, Greams Road, Main Building, 2nd Floor, Chennai-600006. ..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 of the first respondent in his proceedings in GSTIN.33AASPS5895F1ZZ/2020-21, dated 26.02.2025 and culminating in the order of the second respondent in GSTIN/ Temp ID/ UIN.33AASPS5895F1ZZ dated 18.07.2025, quash the same. For Petitioner(s): Mr.P.V.Sudakar https://www.mhc.tn.gov.in/judis WP No. 23040 of 2026 __________ Page2 of 4 For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********* ORDER An order dated 26.02.2025 is challenged primarily on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents. 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. Learned counsel for the petitioner submits that 10% was paid while filing the appeal. He points out that said appeal was rejected solely on the ground of limitation. Learned counsel submits, on instructions, that the petitioner agrees to remit an additional 40% as a condition for remand to the original authority. An endorsement to that effect has been made on the bundle. https://www.mhc.tn.gov.in/judis WP No. 23040 of 2026 __________ Page3 of 4 5. Subject to the remittance of an additional 40% by the petitioner within thirty days from the date of receipt of a copy of this order, the impugned order in original is set aside and the matter is remanded to the assessing officer 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 an additional 40% of the disputed tax demand. Subject to fulfilment of the above condition, the bank attachment shall stand raised. 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petition is 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 1. The Assistant Commissioner (ST) (FAC) Villivakkam Assessment Circle, No.1, Greams Road, PAPJM Annexure Building, 2nd Floor, Chennai- 06. 2. The Deputy Commissioner ( ST) GST Appeal, Chennai - 1, Greams Road, Main Building, 2nd Floor, Chennai-600006. https://www.mhc.tn.gov.in/judis WP No. 23040 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23040 of 2026 and W.M.P.No.24964 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis