WP No. 29245 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. 29245 of 2026 and W.M.P.No.32134 of 2026 Tvlmarwa International Represented by its Proprietor Babulal Jain Manoj kumar Jain Address.23, E.K.Agraharam street Sowcarpet, chennai,Tamilnadu 600 003 GSTIN33AAHPJ1828J1ZT ..Petitioner(s) Vs The State Tax officer(ST) Moore market Assessment circle Office at Integrated commercial Taxes offices building, Chennai North, Division No.32, Elephant Gate Bridge Road chennai-600 003 ..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 record of the impugned order in form GST DRC-07 under Section 73 of the TNGST Act, 2017 with Ref. No. - ZD330824140321T, the State Tax Officer ST Moore Market Assessment Circle, dated 17.08.2024, passed by the Respondent, uploaded along with the summary of the order, quash the same and direct the Respondent to pass a fresh order after providing an Opportunity of being heard to the Petitioner. https://www.mhc.tn.gov.in/judis WP No. 29245 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.G.Saravanan for Mr.Bheru Singh For Respondent(s): Mr.I.Dinesh, Additional Government Pleader (Tax) ******** ORDER An order dated 17.08.2024 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, https://www.mhc.tn.gov.in/judis WP No. 29245 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 petition is 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 The State Tax officer(ST) Moore market Assessment circle Office at Integrated commercial Taxes offices building, Chennai North Division No.32, Elephant Gate Bridge Road chennai-600 003 https://www.mhc.tn.gov.in/judis WP No. 29245 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 29245 of 2026 and W.M.P.No.32134 of 2026 07-08-2026 https://www.mhc.tn.gov.in/judis