WP No. 26553 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26553 of 2026 and W.M.P.No.29045 of 2026 II 653 T Devanur Primary Agricultural CO-Operative credit society, GSTIN 33AAAAI5308L1ZT, Represented by its Secretary, N. RAVI, Vanniyar Veethi, T Devanur, Tirukovilur Taluk, Viluppuram - 605752 ..Petitioner(s) Vs The Deputy commercial Tax officer/ The Deputy Tax officer -I, Gingee Assessment circle Gingee Commercial Taxes building, chetpet Road, TNCS Godown backsides, Gingee-604 202 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the respondent made in Reference No.ZD3312250178987 dated 01.12.2025 and quash the same and consequently direct the respondent to given an opportunity of personal hearing. For Petitioner(s): Mr.P. Suresh Babu https://www.mhc.tn.gov.in/judis WP No. 26553 of 2026 __________ Page2 of 4 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********** ORDER An order dated 01.12.2025 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, the impugned order is set aside and the matter is remanded for re-consideration. https://www.mhc.tn.gov.in/judis WP No. 26553 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 petition is closed. There shall be no order as to costs. 22-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy commercial Tax officer/ The Deputy Tax officer -I, Gingee Assessment circle Gingee Commercial Taxes building, chetpet Road, TNCS Godown backsides, Gingee-604 202 https://www.mhc.tn.gov.in/judis WP No. 26553 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26553 of 2026 and W.M.P.No.29045 of 2026 22-07-2026 https://www.mhc.tn.gov.in/judis