Ambal Imports and Exports vs The State Tax Officer

WP No. 21819 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21819 of 2026 and W.M.P.Nos.23667 & 23668 of 2026 Ambal Imports and Exports rep by its Partner S.Yuvaraj, 6C, Meenkarai Road, Pollachi-642 004. ..Petitioner(s) Vs The State Tax Officer Pollachi West Assessment Circle, Commercial Taxes Building, Pollachi- 642 001. ..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.33AAXFA1460H1ZG/ 2021- 22dated 02.12.2025 and quash the same as illegal. For Petitioner(s): Mr.S.Ramanathan For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ********** __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/06/2026 12:08:17 pm ) WP No. 21819 of 2026 ORDER An order dated 02.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. On perusal of the impugned ord