WP No. 30914 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. 30914 of 2026 and W.M.P. No.33965 of 2026 M/s.Aswinee Engg Rep by its Proprietor Mr.A.Rajagopolan 106, Mangalapuri Nagar, Thirumudivakkam, Kancheepuram, Tamil Nadu-600 044 ..Petitioner Vs The Deputy State Tax officer(ST) Thirumudivakkam Assessment Circle 3rd Floor, Room No.344, The Integrated Building for Commercial Tax and Registration Department (South Tower) Nandanam, Chennai-600 034 Presently at 1st Floor Room No.102 and 124, Greenways Road, Raja Annamalai (RA) Puram Mylapore Taluk Office Building Chennai-600 028 ..Respondent Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari to call for the impugned order of respondent passed in GSTIN 33AEMPR8439L1ZR/2018-19 dated 29.04.2024 to quash the same. For Petitioner: Mr.R.Kumar Mr.J.Madhusuthanan For Respondent: Ms.G.Dhana Madhri, Special Government Pleader (Tax) https://www.mhc.tn.gov.in/judis WP No. 30914 of 2026 __________ Page2 of 4 ORDER An order dated 10.06.2026 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondent. 3. Learned counsel for the petitioner submits that the entire tax demand was recovered pursuant to the impugned order. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that entire tax demand was recovered earlier, 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 receipt of a copy of this order. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 14.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi https://www.mhc.tn.gov.in/judis WP No. 30914 of 2026 __________ Page3 of 4 To The Deputy State Tax officer(ST) Thirumudivakkam Assessment Circle 3rd Floor, Room No.344, The Integrated Building for Commercial Tax and Registration Department (South Tower) Nandanam, Chennai-600 034 Presently at 1st Floor Room No.102 and 124, Greenways Road, Raja Annamalai (RA) Puram Mylapore Taluk Office Building Chennai-600 028 https://www.mhc.tn.gov.in/judis WP No. 30914 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 30914 of 2026 14.08.2026 https://www.mhc.tn.gov.in/judis