WP No. 27496 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. 27496 of 2026 and WMP Nos.30114, 30115 and 30117 of 2026 M/s RNS Traders Represented by its Proprietor Rajan Navrag Suhas No.686/A6, 5th Cross, Munishwar Nagar, Hosur, Krishnagiri - 635 109. ..Petitioner(s) Vs Deputy State Tax Officer II Hosur (South I Assessment Circle, Commercial Taxes Building, 1st Floor, Near Old Bus Stand, Hosur 635 109 ..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 order dated 11.09.2023 bearing Ref.No.ZD330923056047E and subsequent rectification order dated 13.03.2025 bearing reference No. ZD330325085463F issued by the Respondent for the Financial Year 2022-23 and quash the same. For Petitioner(s): Mr.Raghunandan Sriram For Respondent(s): Ms.G.Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 27496 of 2026 __________ Page2 of 4 ORDER An order dated 11.09.2023 is assailed primarily on the ground that such order was not preceded by a show cause notice. 2.Ms.Dhana Madhri, learned Government Counsel (Tax), accepts notice for the respondent. On instructions, she concurs with the contention that the impugned order was not preceded by a show cause notice. 3.Although the petitioner has approached this Court belatedly, the impugned order cannot be sustained because that order was not preceded by a mandatory show cause notice. Therefore, the impugned order is set aside by leaving it open to the respondent to initiate fresh action in accordance with law. All contentions are left open in this regard. 4.The Writ Petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed. 27-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS https://www.mhc.tn.gov.in/judis WP No. 27496 of 2026 __________ Page3 of 4 To Deputy State Tax Officer II Hosur (South I Assessment Circle, Commercial Taxes Building, 1st Floor, Near Old Bus Stand, hosur 635 109 https://www.mhc.tn.gov.in/judis WP No. 27496 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27496 of 2026 27-07-2026 https://www.mhc.tn.gov.in/judis