WP No. 24960 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24960 of 2026 and W.M.P.Nos.27209 & 27210 of 2026 Tvl. AVD Traders Represented by its Proprietor Vinothkumar No. 1/399, Sirukallathur Main Road, Kundrathur, Kanchipuram - 600 069 ..Petitioner(s) Vs Deputy State Tax Officer 2 Kundrathur Assessment Circle, No.4/109, Bangalore Highway Road, Poonamallee, Chennai-600 123 ..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 relating to the order bearing reference no.ZD330624022688D in Form DRC07 dated 03.06.2024 issued by the Respondent in respect of GSTIN No.33ALMPV0635K1ZS/2021 -22, and quash the same as illegal, arbitrary, contrary to material facts and in violation of the principles of natural justice. For Petitioner(s): Mr.Vaani Sreekant Iyer For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) *********** __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 24960 of 2026 ORDER An order dated 03.06.2024 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 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. Learned counsel for the petitioner submits that 10% pre-deposit was made while filing the statutory appeal. She submits that an additional 40% would be remitted as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the petitioner remitting an additional 40% 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 __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 24960 of 2026 issued within three months from the date of remittance of an additional 40% 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. 13-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Deputy State Tax Officer 2 Kundrathur Assessment Circle, No.4/109, Bangalore Highway Road, Poonamallee, Chennai-600 123 __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 24960 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24960 of 2026 and W.M.P.Nos.27209 & 27210 of 2026 13-07-2026

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WP No. 24960 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24960 of 2026 and W.M.P.Nos.27209 & 27210 of 2026 Tvl. AVD Traders Represented by its Proprietor Vinothkumar No. 1/399, Sirukallathur Main Road, Kundrathur, Kanchipuram - 600 069 ..Petitioner(s) Vs Deputy State Tax Officer 2 Kundrathur Assessment Circle, No.4/109, Bangalore Highway Road, Poonamallee, Chennai-600 123 ..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 relating to the order bearing reference no.ZD330624022688D in Form DRC07 dated 03.06.2024 issued by the Respondent in respect of GSTIN No.33ALMPV0635K1ZS/2021 -22, and quash the same as illegal, arbitrary, contrary to material facts and in violation of the principles of natural justice. For Petitioner(s): Mr.Vaani Sreekant Iyer For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) *********** __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 24960 of 2026 ORDER An order dated 03.06.2024 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 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. Learned counsel for the petitioner submits that 10% pre-deposit was made while filing the statutory appeal. She submits that an additional 40% would be remitted as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the petitioner remitting an additional 40% 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 __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 24960 of 2026 issued within three months from the date of remittance of an additional 40% 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. 13-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Deputy State Tax Officer 2 Kundrathur Assessment Circle, No.4/109, Bangalore Highway Road, Poonamallee, Chennai-600 123 __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 24960 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24960 of 2026 and W.M.P.Nos.27209 & 27210 of 2026 13-07-2026

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