WP No. 23783 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23783 of 2026 and W.M.P.Nos.25770 & 25771 of 2026 Jayaraman (Trade Name.Jayaraman.S) Rep by its Proprietor 268 D, Type II quarters, Block 6, Neyveli, Cuddalore-607 803 ..Petitioner(s) Vs Deputy Commercial Tax officer Panruti Rural, cuddalore Cuddalore Tamilnadu ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of Order of Assessment in DRC-07 bearing ReferenceZD330923127090R in GSTIN/ID 33ACDPJ7309J1ZP / APR 2019 - MAR 2020 dated 20.09.2023 passed by the respondent and to quash the same. For Petitioner(s): Mr.S.Maharajan For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ******* __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 23783 of 2026 ORDER An order dated 20.09.2023 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 Government Counsel (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. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 23783 of 2026 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. 03-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Deputy Commercial Tax officer Panruti Rural, cuddalore Cuddalore Tamilnadu __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 23783 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23783 of 2026 and W.M.P.Nos.25770 & 25771 of 2026 03-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 23783 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23783 of 2026 and W.M.P.Nos.25770 & 25771 of 2026 Jayaraman (Trade Name.Jayaraman.S) Rep by its Proprietor 268 D, Type II quarters, Block 6, Neyveli, Cuddalore-607 803 ..Petitioner(s) Vs Deputy Commercial Tax officer Panruti Rural, cuddalore Cuddalore Tamilnadu ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of Order of Assessment in DRC-07 bearing ReferenceZD330923127090R in GSTIN/ID 33ACDPJ7309J1ZP / APR 2019 - MAR 2020 dated 20.09.2023 passed by the respondent and to quash the same. For Petitioner(s): Mr.S.Maharajan For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ******* __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 23783 of 2026 ORDER An order dated 20.09.2023 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 Government Counsel (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. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 23783 of 2026 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. 03-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Deputy Commercial Tax officer Panruti Rural, cuddalore Cuddalore Tamilnadu __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 23783 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23783 of 2026 and W.M.P.Nos.25770 & 25771 of 2026 03-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis