# Ambal Imports and Exports vs The State Tax Officer

Court: madras High Court
Date: 2026-06-18
Petitioner: Ambal Imports and Exports
Respondent: The State Tax Officer

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1341793)

## Judgment text (excerpt)

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

https://niyam.ai/judgements/high-court/2026/june/ambal-imports-and-exports-vs-the-state-tax-officer