WP No. 27150 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27150 of 2026 and W.M.P.No.29706 of 2026 Balaji Engineering Works rep by its Partner N.Sivakumar, 1 /205-2, Maddampalayam, Coimbatore- 641 019 Coimbatore District ..Petitioner(s) Vs The Deputy State Tax Officer 2 Periyanaickenpalayam Circle, Commercial Taxes Building, Coimbatore- 641 018 Coimbatore District. ..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 of the Respondent in his proceedings in GSTIN 33AAKFB4270B1ZY/2018-19 dated 10.12.2025 and quash the same as illegal. For Petitioner(s): Mr.S.Ramanathan For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) *********** https://www.mhc.tn.gov.in/judis WP No. 27150 of 2026 __________ Page2 of 4 ORDER An order dated 10.12.2025 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 the 10% pre-deposit was made while filing the appeal. On instructions, he submits that the petitioner agrees to remit an additional 15% 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 an additional 15% 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 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 reasonable opportunity to the petitioner, a fresh https://www.mhc.tn.gov.in/judis WP No. 27150 of 2026 __________ Page3 of 4 order shall be issued within three months from the date of remittance of an additional 15% 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. 24-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax Officer 2 Periyanaickenpalayam Circle, Commercial Taxes Building, Coimbatore- 641 018 Coimbatore District. https://www.mhc.tn.gov.in/judis WP No. 27150 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 27150 of 2026 and W.M.P.No.29706 of 2026 24-07-2026 https://www.mhc.tn.gov.in/judis