WP No. 32088 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. 32088 of 2026 and W.M.P.No.35288 of 2026 Tvl.M.K ELECTRICALS Rep by its proprietor, Sri M.Udayakumar, No. 334, Opp to Naidu Hall, P.N.Road, Tiruppur -641 602. ..Petitioner(s) Vs Proper Officer/The Deputy State Tax Officer-1, Tiruppur North-I Assessment Circle, No. 42, Kumaran Road, 2nd floor, Commercial Taxes(Annex)Building, Tiruppur-641 601. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records of the respondent in his proceeding in GSTIN - 33ACEPU8958P2ZJ/2021-2022 and quash the proceeding dated 04.12.2025 passed therein. For Petitioner(s): Mr.M.Parvesh Musharaf For Respondent(s): Mr.I.Dinesh, Additional Government Pleader (Tax) ********* https://www.mhc.tn.gov.in/judis WP No. 32088 of 2026 __________ Page2 of 4 ORDER An order dated 04.12.2025 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 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 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. After providing a reasonable opportunity to the petitioner, a fresh order shall be https://www.mhc.tn.gov.in/judis WP No. 32088 of 2026 __________ Page3 of 4 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 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Proper Officer/The Deputy State Tax Officer-1, Tiruppur North-I Assessment Circle, No. 42, Kumaran Road, 2nd floor, Commercial Taxes(Annex)Building, Tiruppur-641 601. https://www.mhc.tn.gov.in/judis WP No. 32088 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 32088 of 2026 and W.M.P.No.35288 of 2026 20-08-2026 https://www.mhc.tn.gov.in/judis