WP No. 27952 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27952 of 2026 and W.M.P.No.30620 of 2026 Mayur Metal Corporation Represented by its Proprietor, MR.Anand C. Jain,No.21, Gandhi Nagar Road,1st Lane, Tondiarpet,Chennai - 600081. ..Petitioner(s) Vs The State Tax Officer Tondiarpet assessment circle, Room No.217, IInd floor, no.32, elephant gate bridge road, vepery, chennai - 600003. ..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 relating to the order dated 26.12.2025 having reference No.ZD331225400716Q for the financial year 2021-2022 and the GST Form DRC-07 dated 26.12.2025 demanding a sum of Rs.1826 (CGST), Rs.1826 (SGST) and Rs.26,127 (IGST) excluding interest and penalty and quash the same as illegal, arbitrary , contrary and in violation of the principles of natural justice. For Petitioner(s): Mr.Hemant Bohra https://www.mhc.tn.gov.in/judis WP No. 27952 of 2026 __________ Page2 of 4 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ******* ORDER An order dated 26.12.2025 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, the impugned order is set aside and the matter is remanded for re-consideration. https://www.mhc.tn.gov.in/judis WP No. 27952 of 2026 __________ Page3 of 4 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. 30-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The State Tax Officer Tondiarpet assessment circle, Room No.217, IInd floor, no.32, elephant gate bridge road, vepery, chennai - 600003. https://www.mhc.tn.gov.in/judis WP No. 27952 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 27952 of 2026 and W.M.P.No.30620 of 2026 30-07-2026 https://www.mhc.tn.gov.in/judis