WP No. 29340 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29340 of 2026 and W.M.P.Nos.32237, 32239, 32242, 32246, 32250, 32251, 32253 & 32255 of 2026 M/s.Anand Kumar TV Centre, Represented by its Partner Velusamy Thirumaran, No. 63, Bharathi Road, Cuddalore 607001. ..Petitioner(s) Vs 1. Commercial Tax Officer (ST), Cuddalore Town Assessment Circle BSNL Type 5, staff quarters, Vilvarayanatham, Cuddalore – 607001. 2. Assistant Commissioner of State Tax, Cuddalore Town Assessment Circle BSNL Type 5, Staff Quarters, Vilvarayanatham,Cuddalore 607001. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, call for the records of the Impugned Order passed u/s. 73 of the GST Acts, financial year 2018-19, passed by the 1st Respondent in Form GST DRC-07, dated 15/03/2024, bearing Reference No. ZD330324091520R, and quash the same as bad in law and direct the Respondent to pass fresh orders after providing an opportunity of being heard. https://www.mhc.tn.gov.in/judis WP No. 29340 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.K.G.Jayasuriya for Mr.Senthilkumar N For Respondent(s): Ms.G.Dhana Madhri, Special Government Pleader (Tax) *********** ORDER An order dated 15.03.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.G.Dhana Madhri, learned Special 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, https://www.mhc.tn.gov.in/judis WP No. 29340 of 2026 __________ Page3 of 4 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 50% of the disputed tax demand. 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. 07-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. Commercial Tax Officer (ST), Cuddalore Town Assessment Circle, BSNL Type 5, staff quarters, vilvarayanatham, cuddalore – 607001. 2. Assistant Commissioner of State Tax, Cuddalore Town Assessment Circle BSNL Type 5, Staff Quarters, Vilvarayanatham,Cuddalore 607001. https://www.mhc.tn.gov.in/judis WP No. 29340 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 29340 of 2026 and W.M.P.Nos.32237, 32239, 32242, 32246, 32250, 32251, 32253 & 32255 of 2026 07-08-2026 https://www.mhc.tn.gov.in/judis