WP No. 28066 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. 28066 of 2026 and W.M.P.No.30729 of 2026 S Gopal Engineering Contractor GSTIN 33AIEPG7376B1ZK, Represented by its Proprietor S.Gopal, No.1/102, Sappanipatty Kattu Valavu, Vanavasi, Mettur Dam, Salem – 636457 ..Petitioner(s) Vs The Deputy State Tax officer-2(ST) Mettur Assessment Circle, Mettur, Sakthi Nagar, Ram Nagar Post, Salem Main Road, Mettur Dam-636 404 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the respondents demand order made in Reference No. ZD3312232513204 dated 28.12.2023 and quash the same and consequently direct the respondent to given an opportunity of personal hearing. For Petitioner(s): M/s.P. Suresh Babu Ganesan K For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ******* https://www.mhc.tn.gov.in/judis WP No. 28066 of 2026 __________ Page2 of 4 ORDER An order dated 28.12.2023 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. On instructions, learned counsel for the petitioner agrees to remit 100% 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 100% 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. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 100% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 28066 of 2026 __________ Page3 of 4 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 Deputy State Tax officer-2(ST) Mettur Assessment Circle, Mettur, Sakthi Nagar, Ram Nagar Post, Salem Main Road, Mettur Dam-636 404 https://www.mhc.tn.gov.in/judis WP No. 28066 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 28066 of 2026 and W.M.P.No.30729 of 2026 30-07-2026 https://www.mhc.tn.gov.in/judis