WP No. 30762 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. 30762 of 2026 and W.M.P.Nos.33785 & 33787 of 2026 Kalibullah S/o. Abdul Rahman, No.42/375, Market Ooty, The Nilgiris 643001 ..Petitioner(s) Vs The Deputy State Tax Officer (ST) Uthagai North, Uthagamandalam, The Nilgiris ..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 in GSTIN 33ADWPK0753B2ZP/2021-22 dated 13.11.2025 for the Assessment Year 2021-22 on the file of the respondent and quash the same as being without jurisdiction and illegal and consequently direct the respondent. For Petitioner(s): Ms.R. Saritha Sivakumar For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Additional Government Pleader (Tax) ********** https://www.mhc.tn.gov.in/judis WP No. 30762 of 2026 __________ Page2 of 4 ORDER An order dated 13.11.2025 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. 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. 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. https://www.mhc.tn.gov.in/judis WP No. 30762 of 2026 __________ Page3 of 4 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 The Deputy State Tax Officer (ST) Uthagai North, Uthagamandalam, The Nilgiris https://www.mhc.tn.gov.in/judis WP No. 30762 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 30762 of 2026 and W.M.P.Nos.33785 & 33787 of 2026 14-08-2026 https://www.mhc.tn.gov.in/judis