WP No. 32099 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. 32099 of 2026 and W.M.P.No.35302 of 2026 Bpes Global Tech Private Limited Represented by its Director, Sridharan, S/o. Sampath, G1, No. 53, Rakesh Court, Gandhi Nagar, Saligramam, Vivekanandar Street, Chennai - 600 093 ..Petitioner(s) Vs 1. The State Tax Officer Saligramam Assessment Circle, No.46 3rd Floor, Room No.310 Bishop Garden, Mylapore Taluk, Office Building, Greenways Road, Chennai-28 2. The Deputy Commissioner St Chennai Central I ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of the 1st Respondent vide his order in GSTIN No. 33AAHCB7745B1ZX/2021-2022 dated 13.12.2025 and summary of the order in FORM GST DRC-07 issued Ref. No. ZD331225203869C/2021-2022 dated 13.12.2025 and quash the same. For Petitioner(s): Mr.Chinnasamy V https://www.mhc.tn.gov.in/judis WP No. 32099 of 2026 __________ Page2 of 4 For Respondent(s): Mr.I.Dinesh, Additional Government Pleader (Tax) ********** ORDER An order dated 13.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondents. 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 50% 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 50% 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. https://www.mhc.tn.gov.in/judis WP No. 32099 of 2026 __________ Page3 of 4 After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 50% of the disputed tax demand. 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. 20-08-2026 (2/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The State Tax Officer Saligramam Assessment Circle, No.46 3rd Floor, Room No.310 Bishop Garden, Mylapore Taluk, Office Building, Greenways Road, Chennai-28 2. The Deputy Commissioner St Chennai Central I https://www.mhc.tn.gov.in/judis WP No. 32099 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 32099 of 2026 and W.M.P.No.35302 of 2026 20-08-2026 (2/2) https://www.mhc.tn.gov.in/judis