WP No. 26487 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26487 of 2026 and W.M.P.Nos.28973 & 28974 of 2026 Rehoboth Crane Service Rep. by its Proprietor, Elanchezhiyan, No.52/3, Iyyanarappan Kovil Street, Pandur, Kancheepuram- 603 202 ..Petitioner(s) Vs The State Tax Officer Thirukazhukundram Assessment circle, No. 42, Wahab Nagar, Thirukazhukundram 603 109 ..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 relating to the impugned order bearing Reference No. ZD3312252234400 /FY 2021-2022, dated 15.12.2025 passed by the Respondent under Section 73 of the TNGST Act, 2017 and quash the same, and consequently direct the Respondent to reconsider the matter afresh after providing a fair and reasonable opportunity of hearing to the Petitioner and permitting the Petitioner to submit all supporting documents. For Petitioner(s): Mr.Suresh T https://www.mhc.tn.gov.in/judis WP No. 26487 of 2026 __________ Page2 of 4 For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ******** ORDER An order dated 15.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.Amirta Poonkodi Dinakaran, 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 sums of Rs.14,632/- each towards CGST and SGST were remitted to the impugned order. Subject to giving credit thereto, that the petitioner agrees to pay additional amount so as to remit 25% of the tax demand in the impugned order in the aggregate. 5. Subject to verifying and confirming payments made earlier by the petitioner and subject further to the remittance of additional amounts so as to https://www.mhc.tn.gov.in/judis WP No. 26487 of 2026 __________ Page3 of 4 remit 25% of the tax demand under the impugned order in the aggregate within two months 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 25% of the disputed tax demand in the aggregate by the petitioner. Subject to fulfilment of the above condition, the bank attachment relating to the impugned order shall stand raised. 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. 21-07-2026 (3/3) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The State Tax Officer Thirukazhukundram Assessment circle, No. 42, Wahab Nagar, Thirukazhukundram 603 109 https://www.mhc.tn.gov.in/judis WP No. 26487 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26487 of 2026 and W.M.P.Nos.28973 & 28974 of 2026 21-07-2026 (3/3) https://www.mhc.tn.gov.in/judis