WP No. 32076 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 32076 of 2026 and W.M.P.Nos.35278 & 35276 of 2026 Sri Krishna Agencies, Rep by its Partner Mr.Sanjay Uppal Survey No. 83/2, Plot No.19, Piiliyar Koil Street, Kuppuswamy Nagar, Vanagaram, Chennai - 95 ..Petitioner(s) Vs The State Tax Officer (ST), Vanagaram Assessment Circle, Integrated CT Building, No.4/109, Chennai Bangalore Highways, Varadharajapuram, Nazarthpet, Poonamallee -600 123 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, to call for the records of the Respondent in Order dated 24.11.2025 bearing Reference No. ZD331125403326W in GSTIN 33ADDFS3066Q1ZN/2021-22 and quash the same as illegal, arbitrary and in violation of principle of natural justice. For Petitioner(s): Ms.R.Darshitha for M/s. C.Rekhakumari For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Additional Government Pleader (Tax) ********** https://www.mhc.tn.gov.in/judis WP No. 32076 of 2026 __________ Page2 of 4 ORDER An order dated 24.11.2025 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. 32076 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. 20-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The State Tax Officer (ST), Vanagaram Assessment Circle, Integrated CT Building, No.4/109, Chennai Bangalore Highways, Varadharajapuram, Nazarthpet, Poonamallee -600 123 https://www.mhc.tn.gov.in/judis WP No. 32076 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 32076 of 2026 and W.M.P.Nos.35278 & 35276 of 2026 20-08-2026 https://www.mhc.tn.gov.in/judis