WP No. 26457 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26457 of 2026 and W.M.P.Nos.28933 & 28935 of 2026 M/s.Vinayaka Electro Alloys India Private Limited Represented by its Director S.Venkatachalamurthi 2/27-A, Chennimalai Road, Erode District, Tamil Nadu-638 052. GSTIN.33AACCVO910F1ZX ..Petitioner(s) Vs The Assistant Commissioner, Perundurai Assessment Circle S.F.No.400/1,7,8 46 Pudur 8 Village, Erode, Tamil Nadu- 638 052. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records on the file of the Respondent leading to the issuance of Impugned Order passed by the Respondent dated 30.12.2025 vide Ref No. ZD331225439634F/ 2021 -22 and quash the same, and consequently direct the Respondent to re-adjudicate the Show Cause Notice after giving an opportunity of personal hearing, in accordance with law. For Petitioner(s): Mr.Sathyanarayana Ag __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 26457 of 2026 For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) *********** ORDER An order dated 30.12.2025 is assailed primarily on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents.

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. Learned counsel for the petitioner submits that payments were made pursuant to the impugned order. After giving credit thereto, learned counsel submits that an additional amount would be remitted so as to remit 50% of the tax demand under the impugned order in aggregate. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 26457 of 2026 5. Subject to verifying and confirming that payments were made earlier and subject further to the remittance of an additional amount so as to remit 50% of the tax demand under the impugned order 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 50% of the tax demand in the aggregate. Subject to fulfilment of the above condition, all bank attachments in relation to the impugned order shall stand raised. 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. 21-07-2026 Index: Yes/No

Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner, Perundurai Assessment Circle S.F.No.400/1,7,8 46 Pudur 8 Village, Erode, Tamil Nadu- 638 052. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 26457 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26457 of 2026 and W.M.P.Nos.28933 & 28935 of 2026 21-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 26457 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26457 of 2026 and W.M.P.Nos.28933 & 28935 of 2026 M/s.Vinayaka Electro Alloys India Private Limited Represented by its Director S.Venkatachalamurthi 2/27-A, Chennimalai Road, Erode District, Tamil Nadu-638 052. GSTIN.33AACCVO910F1ZX ..Petitioner(s) Vs The Assistant Commissioner, Perundurai Assessment Circle S.F.No.400/1,7,8 46 Pudur 8 Village, Erode, Tamil Nadu- 638 052. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records on the file of the Respondent leading to the issuance of Impugned Order passed by the Respondent dated 30.12.2025 vide Ref No. ZD331225439634F/ 2021 -22 and quash the same, and consequently direct the Respondent to re-adjudicate the Show Cause Notice after giving an opportunity of personal hearing, in accordance with law. For Petitioner(s): Mr.Sathyanarayana Ag __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 26457 of 2026 For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) *********** ORDER An order dated 30.12.2025 is assailed primarily on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents.

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. Learned counsel for the petitioner submits that payments were made pursuant to the impugned order. After giving credit thereto, learned counsel submits that an additional amount would be remitted so as to remit 50% of the tax demand under the impugned order in aggregate. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 26457 of 2026 5. Subject to verifying and confirming that payments were made earlier and subject further to the remittance of an additional amount so as to remit 50% of the tax demand under the impugned order 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 50% of the tax demand in the aggregate. Subject to fulfilment of the above condition, all bank attachments in relation to the impugned order shall stand raised. 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. 21-07-2026 Index: Yes/No

Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner, Perundurai Assessment Circle S.F.No.400/1,7,8 46 Pudur 8 Village, Erode, Tamil Nadu- 638 052. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 26457 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26457 of 2026 and W.M.P.Nos.28933 & 28935 of 2026 21-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis