WP No. 27252 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. 27252 of 2026 and W.M.P.Nos.29844 & 29845 of 2026 Sunvis Systems Private Limited Represented by its Director, Mrs Jothi R Ground and First, No 1 Aranmanai Thottam, Sunvis, Sangaralinganar Road, Opp to The Camford International School, Ganapathy, Coimbatore- 641006 ..Petitioner(s) Vs Deputy State Tax officer-II, PN Palayam Assessment circle Combined commercial Taxes building Dr.Balasundaram Road, Coimbatore-641 018 ..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 relating to the Impugned Order bearing reference GSTIN No. 33AASCS5554Q2ZE/2023-24 dated 10.03.2025 along with its Summary in Form GST DRC-07 bearing reference ZD330325045955A dated 10.03.2025 issued by the Respondent, to quash the same. For Petitioner(s): Ms.Disha Jain https://www.mhc.tn.gov.in/judis WP No. 27252 of 2026 __________ Page2 of 4 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************* ORDER An order dated 10.03.2025 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 the entire tax demand was recovered. She relies on the electronic liability register in this regard. This aspect is required to be verified and confirmed. 5. Subject to verifying and confirming that the entire tax demand under the impugned order was recovered, the impugned order is set aside so as to https://www.mhc.tn.gov.in/judis WP No. 27252 of 2026 __________ Page3 of 4 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 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. 24-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Deputy State Tax officer-II PN Palayam Assessment circle Combined commercial Taxes building Dr.Balasundaram Road, Coimbatore-641 018 https://www.mhc.tn.gov.in/judis WP No. 27252 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 27252 of 2026 and W.M.P.Nos.29844 & 29845 of 2026 24-07-2026 https://www.mhc.tn.gov.in/judis