WP No. 29136 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29136 of 2026 and W.M.P.Nos.31970 & 31974 of 2026 Shree Subham Aluminnium Represented by its Proprietor, Pradeep Kumar Behera S/o.Kailash Chbehera No.115/52, Fort Main Road, Shevapet, Salem 636002 ..Petitioner(s) Vs The Deputy State Tax Officer -II Sevapet Assessment Circle, Salem. ..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 pertaining to the impugned proceedings of the Respondent, Order in GSTIN 33BBNPB1605H1Z6/2021-2022 order dated 06.12.2025, along with DRC-07 consequential demand order Ref. ZD3312250949247 dated 06.12.2025, and quash the same as being an ex parte order, illegal, arbitrary and violative of the principles of natural justice, and consequently direct the Respondent to reconsider the matter afresh after affording the Petitioner a reasonable opportunity of personal hearing, permit the Petitioner to file https://www.mhc.tn.gov.in/judis WP No. 29136 of 2026 __________ Page2 of 4 objections and produce all supporting documents, and thereafter pass fresh orders on merits and in accordance with law, and thus render justice. For Petitioner(s): Mr.K.Muruganandham For Respondent(s): Mr.R.Sethu Prabakaran, Government Advocate (Tax) *********** ORDER An order dated 06.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.R.Sethu Prabakaran, learned Government Advocate (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. https://www.mhc.tn.gov.in/judis WP No. 29136 of 2026 __________ Page3 of 4 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. Subject to fulfilment of the above condition, the bank attachment relating to the impugned order shall stand raised. 6. The writ petition is disposed of on the above terms. There shall be no order as to costs. Consequently, the connected writ miscellaneous petitions are closed. 06-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax Officer -II Sevapet Assessment Circle, Salem. https://www.mhc.tn.gov.in/judis WP No. 29136 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 29136 of 2026 and W.M.P.Nos.31970 & 31974 of 2026 06-08-2026 https://www.mhc.tn.gov.in/judis