WP No. 27351 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27351 of 2026 and W.M.P.No.29957 of 2026 Akshaya Catering Represented by its Partner Ramasamy Sundaresan 12/4, Bhakthavatchalai Nagar, 3rd Street, Adyar, Chennai, Tamil Nadu-600 020. ..Petitioner(s) Vs Assistant Commissioner/ Assistant Commissioner (ST) ADYAR,South-III, Chennai South 2nd Floor, Room No.215, Integrated Building for Commercial Taxes and Registration Department, (South Tower), Nandanam, Chennai-035. ..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 in the file of the Respondent and quash the Impugned order under Section 73 of the Tamil Nadu Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 having GSTIN 33AAQFA1878A1ZN dated 16.12.2025 reference No ZD331225258127J along with Summary of the Order dated 16.12.2025 passed by the Respondent for the FY 2021-22. https://www.mhc.tn.gov.in/judis WP No. 27351 of 2026 __________ Page2 of 4 For Petitioner(s): Ms.S.Abirami for Mr.N.V. Balaji For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************* ORDER An order dated 16.12.2025 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. On instructions, learned counsel for the petitioner agrees to remit 25% 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 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, https://www.mhc.tn.gov.in/judis WP No. 27351 of 2026 __________ Page3 of 4 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. 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. 27-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Assistant Commissioner/ Assistant Commissioner (ST) ADYAR,South-III, Chennai South 2nd Floor, Room No.215, Integrated Building for Commercial Taxes and Registration Department, (South Tower), Nandanam, Chennai-035. https://www.mhc.tn.gov.in/judis WP No. 27351 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 27351 of 2026 and W.M.P.No.29957 of 2026 27-07-2026 https://www.mhc.tn.gov.in/judis