WP No. 26520 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. 26520 of 2026 and W.M.P.No.29012 of 2026 Tvl. Sri Magod Laser Unit 2 Represented by its Proprietor Mr. M. Vimal Survey No 299 Plot No 3C, KSR nagar, Ambattur, Chenani, Tiruvallur, Tamil nadu 600 053 ..Petitioner(s) Vs Proper Officer/The Assistant Commissioner ST, Ambattur Assessmetn Circle, No 323 and 324 3rd Floor, Integrated Commerial Taxes building, Nandanam, Chenani 600 035 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the impugned order of the respondent passed in GSTIN 33AEOPV8206R1ZK /2018-19 Dated 26.04.2024 and quash the same. For Petitioner(s): Mr.R.Kumar For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) *********** https://www.mhc.tn.gov.in/judis WP No. 26520 of 2026 __________ Page2 of 4 ORDER An order dated 26.04.2024 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 50% 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 50% 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 50% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 26520 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. 22-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Proper Officer/The Assistant Commissioner ST, Ambattur Assessmetn Circle, No 323 and 324 3rd Floor, Integrated Commerial Taxes building, Nandanam, Chenani 600 035 https://www.mhc.tn.gov.in/judis WP No. 26520 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26520 of 2026 and W.M.P.No.29012 of 2026 22-07-2026 https://www.mhc.tn.gov.in/judis