WP No. 30711 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30711 of 2026 and W.M.P.Nos.33731 & 33732 of 2026 M/s Renewable Weg Parts India Pvt Ltd Represented by its Managing Director Sundaramoorthy Sivasankarai, GSTIN 33AAJCR1134J1ZJ, Having office at No 26 Baggiathammal Nagar, 3rd cross street, Padi Chennai Tamil nadu 600 050 ..Petitioner(s) Vs 1. The State Tax Officer, Padi Assessment Circle, Room No 426 4th Floor, Nandanam, Chenani 600 035 2. The Appellate Deputy Commissioner ST,GST Appeal II, GST Appeal-II, Greams Road, Chennai. ..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 relating to the impugned order passed by the 1st Respondent in Reference No. ZD330824036347C dated 05.08.2024 and quash the same and consequently remand after considering the petitioners Form GST ASMT-11 reply dated 31.05.2023, reconciliation statements, statutory records, proof of https://www.mhc.tn.gov.in/judis WP No. 30711 of 2026 __________ Page2 of 4 reversal of Input Tax Credit and all supporting documentary evidence, the matter back to the 1st Respondent for fresh adjudication after affording sufficient opportunity of personal hearing and opportunity to submit objections, reconciliation statements and supporting documents. For Petitioner(s): Mr.S. Kumar For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Additional Government Pleader (Tax) ********** ORDER An order dated 05.08.2024 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 Additional Government Pleader (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. https://www.mhc.tn.gov.in/judis WP No. 30711 of 2026 __________ Page3 of 4 4. Learned counsel for the petitioner submits that the entire tax demand under the impugned order was recovered. He relies on the electronic credit ledger in this regard. This aspect is required to be verified and confirmed. 5. Subject to verifying and confirming that entire tax demand under the impugned order was recovered, 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 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. 14-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The State Tax Officer, Padi Assessment Circle Room No 426 4th Floor, Nandanam, Chenani 600 035 2. The Appellate Deputy Commissioner ST,GST Appeal II GST Appeal-II,Greams Road,Chennai https://www.mhc.tn.gov.in/judis WP No. 30711 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 30711 of 2026 and W.M.P.Nos.33731 & 33732 of 2026 14-08-2026 https://www.mhc.tn.gov.in/judis