M/S.KUMARAN CO, REPRESENTED BY ITS PROPRIETOR, E R vs THE DEPUTY STATE TAX OFFICER 2

WP No. 25461 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25461 of 2026 and W.M.P.No.27754 of 2026 M/s.Kumaran Co, Represented By Its Proprietor, E Raja No.4/724, Main Road, Pudur, Adamangalam, Tiruvannamalai - 606901. ..Petitioner(s) Vs The Deputy State Tax Officer 2 Polur assessment circle, no.219/18, C.C.Road, murugapadi village, polur - 606803. ..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 the respondent in his proceedings in GSTIN - 33AIRPR1962K1ZP, quash the order dated 12.12.2025 passed therein for the tax period 2021-22. For Petitioner(s): Mr.P.V.Sudakar For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) *********** __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/07/2026 03:13:22 pm ) WP No. 25461 of 2026 ORDER An order dated 12.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on