WP No. 19916 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 19916, 19924, 19919, 19922 & 19920 of 2026 and WMP Nos. 21273, 21274, 21260, 21261, 21263, 21265, 21266, 21268, 21269 & 21270 of 2026 M/s.Artoys Healthcare Rep by its Partner, N. Sathishkumar No. 27A, GKM Layout, Shivanandhapuram, Saravanampatti, Coimbatore-641 035 ..Petitioner(s) in all WP’s Vs The State Tax Officer Roving Squad, 4, Coimbatore. ..Respondent(s) in W.P.Nos.19916, 19919, 19922, 19920 of 2026 The Deputy State Tax Officer -2 Saravanampatti East Circle, Coimbatore 641 018. ..Respondent(s) in W.P.No.19924 of 2026 PRAYER in W.P.No.19916 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the Impugned order dated 05-12-2025 in Order No GSTIN 33ABTFA3715C1ZQ/2022-2023 issued by the respondent and quash the same as illegal and arbitrary. __________ Page1 of 6 https://www.mhc.tn.gov.in/judis WP No. 19916 of 2026 PRAYER in W.P.No.19924 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the Impugned order dated 09-12-2025 in Order No GSTIN 33ABTFA3715C1ZQ/2021-2022 issued by the respondent and quash the same as illegal and arbitrary.

PRAYER in W.P.No.19919 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the Impugned order dated 05-12-2025 in Order No GSTIN 33ABTFA3715C1ZQ/2023-2024 issued by the respondent and quash the same as illegal and arbitrary. PRAYER in W.P.No.19922 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the Impugned order dated 05-12-2025 in Order No GSTIN 33ABTFA3715C1ZQ/2024-2025 issued by the respondent and quash the same as illegal and arbitrary. PRAYER in W.P.No.19920 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the Impugned order dated 02-12-2025 in Order No GSTIN __________ Page2 of 6 https://www.mhc.tn.gov.in/judis WP No. 19916 of 2026 33ABTFA3715C1ZQ/2021-2022 issued by the respondent and quash the same as illegal and arbitrary. For Petitioner(s): M/s.S.Prabakaran in all WP’s For Respondent(s): Mr.L.Gokulraj, in all WP’s Government Counsel (Tax) ********* COMMON ORDER Five orders are challenged in these writ petitions primarily on the ground that the petitioner was not provided a reasonable opportunity to be heard before such orders were issued. 2. Mr.L.Gokulraj, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

3. On perusal of the impugned orders, it is evident that such orders were issued without hearing the petitioner. These writ petitions have been filed after the period of limitation expired. __________ Page3 of 6 https://www.mhc.tn.gov.in/judis WP No. 19916 of 2026 4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand and 10% of the penalty demanded under each of these orders. 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 and 10% of the penalty demanded under each of these orders within forty five days from the date of receipt of a copy of this order, the impugned orders are set aside and these matters are remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh orders shall be issued within three months from the date of remittance in the manner specified above. 6. These writ petitions are disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 10-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA __________ Page4 of 6 https://www.mhc.tn.gov.in/judis WP No. 19916 of 2026 To 1. The State Tax Officer Roving Squad, 4 Coimbatore. 2. The Deputy State Tax Officer -2 Saravanampatti East Circle, Coimbatore 641 018. __________ Page5 of 6 https://www.mhc.tn.gov.in/judis

WP No. 19916 of 2026 SENTHILKUMAR RAMAMOORTHY J. RNA WP Nos. 19916, 19924, 19919, 19922 & 19920 of 2026 and WMP Nos. 21273, 21274, 21260, 21261, 21263, 21265, 21266, 21268, 21269 & 21270 of 2026 10-06-2026 __________ Page6 of 6 https://www.mhc.tn.gov.in/judis

WP No. 19916 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 19916, 19924, 19919, 19922 & 19920 of 2026 and WMP Nos. 21273, 21274, 21260, 21261, 21263, 21265, 21266, 21268, 21269 & 21270 of 2026 M/s.Artoys Healthcare Rep by its Partner, N. Sathishkumar No. 27A, GKM Layout, Shivanandhapuram, Saravanampatti, Coimbatore-641 035 ..Petitioner(s) in all WP’s Vs The State Tax Officer Roving Squad, 4, Coimbatore. ..Respondent(s) in W.P.Nos.19916, 19919, 19922, 19920 of 2026 The Deputy State Tax Officer -2 Saravanampatti East Circle, Coimbatore 641 018. ..Respondent(s) in W.P.No.19924 of 2026 PRAYER in W.P.No.19916 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the Impugned order dated 05-12-2025 in Order No GSTIN 33ABTFA3715C1ZQ/2022-2023 issued by the respondent and quash the same as illegal and arbitrary. __________ Page1 of 6 https://www.mhc.tn.gov.in/judis WP No. 19916 of 2026 PRAYER in W.P.No.19924 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the Impugned order dated 09-12-2025 in Order No GSTIN 33ABTFA3715C1ZQ/2021-2022 issued by the respondent and quash the same as illegal and arbitrary.

PRAYER in W.P.No.19919 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the Impugned order dated 05-12-2025 in Order No GSTIN 33ABTFA3715C1ZQ/2023-2024 issued by the respondent and quash the same as illegal and arbitrary. PRAYER in W.P.No.19922 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the Impugned order dated 05-12-2025 in Order No GSTIN 33ABTFA3715C1ZQ/2024-2025 issued by the respondent and quash the same as illegal and arbitrary. PRAYER in W.P.No.19920 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the Impugned order dated 02-12-2025 in Order No GSTIN __________ Page2 of 6 https://www.mhc.tn.gov.in/judis WP No. 19916 of 2026 33ABTFA3715C1ZQ/2021-2022 issued by the respondent and quash the same as illegal and arbitrary. For Petitioner(s): M/s.S.Prabakaran in all WP’s For Respondent(s): Mr.L.Gokulraj, in all WP’s Government Counsel (Tax) ********* COMMON ORDER Five orders are challenged in these writ petitions primarily on the ground that the petitioner was not provided a reasonable opportunity to be heard before such orders were issued. 2. Mr.L.Gokulraj, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

3. On perusal of the impugned orders, it is evident that such orders were issued without hearing the petitioner. These writ petitions have been filed after the period of limitation expired. __________ Page3 of 6 https://www.mhc.tn.gov.in/judis WP No. 19916 of 2026 4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand and 10% of the penalty demanded under each of these orders. 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 and 10% of the penalty demanded under each of these orders within forty five days from the date of receipt of a copy of this order, the impugned orders are set aside and these matters are remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh orders shall be issued within three months from the date of remittance in the manner specified above. 6. These writ petitions are disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 10-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA __________ Page4 of 6 https://www.mhc.tn.gov.in/judis WP No. 19916 of 2026 To 1. The State Tax Officer Roving Squad, 4 Coimbatore. 2. The Deputy State Tax Officer -2 Saravanampatti East Circle, Coimbatore 641 018. __________ Page5 of 6 https://www.mhc.tn.gov.in/judis

WP No. 19916 of 2026 SENTHILKUMAR RAMAMOORTHY J. RNA WP Nos. 19916, 19924, 19919, 19922 & 19920 of 2026 and WMP Nos. 21273, 21274, 21260, 21261, 21263, 21265, 21266, 21268, 21269 & 21270 of 2026 10-06-2026 __________ Page6 of 6 https://www.mhc.tn.gov.in/judis