WP No. 26508 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. 26508 of 2026 and W.M.P.Nos.29006 & 29009 of 2026 M/s. Ashapura Enterprises Rep. by its proprietor, Geetha Devi No. 40, Shop No-12, Chinna Kadai Market, Nattu Pilliyar Street, Chennai 600 001 ..Petitioner(s) Vs The Deputy State Tax Officer 1 Mannady Assessment circle, Room No.32, Elephant Gate Bridge Road, Chennai 03 ..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 on the file of the Respondent and to quash the impugned assessment order dated 17.12.2025 bearing GSTIN no. 33CLVPD5823J1ZT/2021-22 passed by the Respondent as arbitrary and thus render justice. For Petitioner(s): Ms.Dhanalakshme.R For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********* https://www.mhc.tn.gov.in/judis WP No. 26508 of 2026 __________ Page2 of 4 ORDER An order dated 17.12.2025 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. Learned counsel for the petitioner submits that about Rs.95,000/- was recovered pursuant to the impugned order. She submits further that this is more than 25% of the tax demand under the impugned order. This aspect is required to be verified and confirmed. An endorsement to that effect has been made on the bundle. 5. Subject to verifying and confirming that more than 25% of the tax demand under the impugned order was recovered, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax demand on merits and the matter is remanded for re-consideration. After providing a https://www.mhc.tn.gov.in/judis WP No. 26508 of 2026 __________ Page3 of 4 reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of confirming the above mentioned recovery. 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are 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 State Tax Officer 1 Mannady Assessment circle, Room No.32, Elephant Gate Bridge Road, Chennai 03 https://www.mhc.tn.gov.in/judis WP No. 26508 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26508 of 2026 and W.M.P.Nos.29006 & 29009 of 2026 22-07-2026 https://www.mhc.tn.gov.in/judis