WP Nos. 25524 & 25611 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 25524 & 25611 of 2026 and W.M.P.Nos.27844, 27847, 27954 & 27957 of 2026 Chandran Inbaraj Koilpillai (Trade name ROHAN CERAMIC) Represented by its proprietor, No. 601, MTH Road, Mannurpet, Chennai, Tamil Nadu 600 050. ..Petitioner(s) in both WP’s Vs Commercial Tax Officer Padi, Ambattur, Kanchipuram, Tamilnadu. ..Respondent(s) in both WP’s PRAYER in W.P.No.25524 of 2026: 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 Order of Assessment in DRC-07 bearing Reference No ZD330424199092F in GSTIN/ID 33AQGPK8675D1ZQ / APR 2018 - MAR 2019 dated 25.04.2024 passed by the respondent and to quash the same. PRAYER in W.P.No.25611 of 2026: 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 Order of Rectification in DRC-08 bearing Reference https://www.mhc.tn.gov.in/judis WP Nos. 25524 & 25611 of 2026 __________ Page2 of 4 No.ZD3312241509878 in GSTIN/ID: 33AQGPK8675D1ZQ / APR 2018 - MAR 2019 dated 18.12.2024 passed by the respondent and to quash the same. For Petitioner(s): in both WP’s Mr.R Ganesh Kanna For Respondent(s): in W.P.25524 of 2026 Ms.G.Dhana Madhri, Government Counsel (Tax) For Respondent(s): in W.P.25611 of 2026 Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************ COMMON ORDER An assessment order dated 25.04.2024 is assailed in W.P.No.25524 of 2026 and the consequential rectification order dated 18.12.2024 is assailed in W.P.No.25611 of 2026 on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. On perusal of the impugned orders, it is evident that such orders were issued without hearing the petitioner. The writ petitions have been filed after the period of limitation expired. 3. Learned counsel for the petitioner submits that a sum of Rs.24,872/- was debited from the electronic credit ledger of the petitioner on 02.09.2024. He submits that the petitioner agrees to remit additional amounts so as to remit https://www.mhc.tn.gov.in/judis WP Nos. 25524 & 25611 of 2026 __________ Page3 of 4 50% of the demand under the rectification order as a condition for remand. An endorsement to that effect has been made on the bundle. 4. Subject to the remittance of additional amounts so as to remit 50% of the demand made in the rectification order after giving credit to the sum of Rs.24,872/-, which was recovered earlier, the impugned orders are 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 additional amounts so as to remit 50% of the disputed tax demand. Subject to fulfilment of the above condition, the bank attachment, if any, in relation to the impugned order shall stand raised. 5. These writ petitions are disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 15-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Commercial Tax Officer Padi, Ambattur, Kanchipuram, Tamilnadu. https://www.mhc.tn.gov.in/judis WP Nos. 25524 & 25611 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP Nos. 25524 & 25611 of 2026 and W.M.P.Nos.27844, 27847, 27954 & 27957 of 2026 15-07-2026 https://www.mhc.tn.gov.in/judis