WP No. 26126 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26126 of 2026 and W.M.P.Nos.28526 & 28529 of 2026 Ekambaram Rep by its Proprietor D.Ekambaram S/o.Duraisamy, 24/1, Brinthavan Street, west Mambalam, Chennai-033. ..Petitioner(s) Vs The Commercial Tax Officer (ST) Ashok Nagar Central Assessment Circle, No.1, PAPJM Annex Building,5th Floor, Greams Road, Chennai-06. ..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 records of the Proceedings relating to assessment order in DRC 07 bearing Ref. No. ZD331225109158O dated 08.12.2025 passed by the respondent in GSTIN.33ABGPE3464R1ZD/ 2020-21 and quash the same. For Petitioner(s): Ms.R.Hemasri For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ************* __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 26126 of 2026 ORDER An order dated 08.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.Amirta Poonkodi Dinakaran, 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 25% 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 25% 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 25% of the disputed tax demand. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 26126 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. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Commercial Tax Officer (ST) Ashok Nagar Central Assessment Circle, No.1, PAPJM Annex Building,5th Floor, Greams Road, Chennai-06. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 26126 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26126 of 2026 and W.M.P.Nos.28526 & 28529 of 2026 20-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 26126 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26126 of 2026 and W.M.P.Nos.28526 & 28529 of 2026 Ekambaram Rep by its Proprietor D.Ekambaram S/o.Duraisamy, 24/1, Brinthavan Street, west Mambalam, Chennai-033. ..Petitioner(s) Vs The Commercial Tax Officer (ST) Ashok Nagar Central Assessment Circle, No.1, PAPJM Annex Building,5th Floor, Greams Road, Chennai-06. ..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 records of the Proceedings relating to assessment order in DRC 07 bearing Ref. No. ZD331225109158O dated 08.12.2025 passed by the respondent in GSTIN.33ABGPE3464R1ZD/ 2020-21 and quash the same. For Petitioner(s): Ms.R.Hemasri For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ************* __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 26126 of 2026 ORDER An order dated 08.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.Amirta Poonkodi Dinakaran, 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 25% 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 25% 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 25% of the disputed tax demand. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 26126 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. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Commercial Tax Officer (ST) Ashok Nagar Central Assessment Circle, No.1, PAPJM Annex Building,5th Floor, Greams Road, Chennai-06. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 26126 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26126 of 2026 and W.M.P.Nos.28526 & 28529 of 2026 20-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis