WP No. 30637 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. 30637 of 2026 and W.M.P.Nos.33656 & 33657 of 2026 Sri Balamurugan Automobiles Represented by its Partner Mr. P.Balasubramanian, No.8, Begum Sabib, 3rd Lane, Mount Road Chennai 600 002. ..Petitioner(s) Vs The State Tax Officer Thiruvallikeni Assessment Circle, 3rd Floor, Room No.333, The Integrated Building for Commercial Taxes and Reg.Dept., South Tower, Nandanam, Chennai-035. ..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 respondent in GSTIN 33AAXFS2681N1ZC/2021-2022 along with summary order Form DRC-07 dated 02.12.2025 and quash the same as illegal and unjustified and erroneous. For Petitioner(s): Mr.G.Aniesh for Mr.V.sundareswaran For Respondent(s): Mr.I.Dinesh, Additional Government Pleader (Tax) ********* https://www.mhc.tn.gov.in/judis WP No. 30637 of 2026 __________ Page2 of 4 ORDER An order dated 02.12.2025 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 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. 30637 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 State Tax Officer Thiruvallikeni Assessment Circle, 3rd Floor, Room No.333, The Integrated Building for Commercial Taxes and Reg.Dept. South Tower, Nandanam, Chennai-035. https://www.mhc.tn.gov.in/judis WP No. 30637 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 30637 of 2026 and W.M.P.Nos.33656 & 33657 of 2026 14-08-2026 https://www.mhc.tn.gov.in/judis