WP No. 26094 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. 26094 of 2026 and W.M.P.No.28490 of 2026 Tvl.SRI MAGOD LASER UNIT 2, Represented by its Proprietor, MR.M.Vimal, SURVEY NO 299 PLOT NO 3C, KSR NAGAR, AMBATTUR, CHENNAI, Tiruvallur, Tamil Nadu, 600053. ..Petitioner(s) Vs The Assistant Commissioner (ST) Ambattur Assessment Circle, No.323 and 324, 3rd Floor, Integrated commercial taxes building, nandanam, chennai - 600035. ..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 the impugned order of the respondent passed in GSTIN 33AEOPV8206R1ZK /2017-18 Dated 29.12.2023 and quash the same. For Petitioner(s): Mr.Kumar R For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ************ https://www.mhc.tn.gov.in/judis WP No. 26094 of 2026 __________ Page2 of 4 ORDER An order dated 29.12.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.G.Dhana Madhri, 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 100% 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 100% 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. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 100% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 26094 of 2026 __________ Page3 of 4 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. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner (ST) Ambattur Assessment Circle, No.323 and 324, 3rd Floor, Integrated commercial taxes building, nandanam, chennai - 600035. https://www.mhc.tn.gov.in/judis WP No. 26094 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26094 of 2026 and W.M.P.No.28490 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis