WP No. 29011 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29011 of 2026 and W.M.P.Nos.31810 & 31812 of 2026 TVL.Rudra Metal And Alloys Inc, Rep. by its Proprietor Mr.Pankaj Agarwal,D-240, Sathangadu Iron And Steel Market, Manali Express Road,Thiruvottiyur, Chennai - 600068. ..Petitioner(s) Vs The Deputy State Tax Officer II Manali Assessment Circle, No.32, wall tax road, chennai - 600003. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, To call for the records of the Respondent in order dated 22.12.2023 and 23.12.2023 bearing Reference No.ZD331223186040Y in GSTIN 33ANMPP2475R1Z6/2017-18 and quash the same as illegal, arbitrary and in violation of principle of natural justice. For Petitioner(s): Ms.R.Darshita for Mr.Rahul K Jain For Respondent(s): Ms.G.Dhana Madhri, Special Government Pleader (Tax) ********* https://www.mhc.tn.gov.in/judis WP No. 29011 of 2026 __________ Page2 of 4 ORDER An order dated 23.12.2023 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 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 100% 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 100% 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 100% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 29011 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. 05-08-2026 (2/5) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax Officer II Manali Assessment Circle, No.32, wall tax road, chennai - 600003. https://www.mhc.tn.gov.in/judis WP No. 29011 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 29011 of 2026 and W.M.P.Nos.31810 & 31812 of 2026 05-08-2026 (2/5) https://www.mhc.tn.gov.in/judis