Sri.Sivakumar vs THE DEPUTY STATE TAX OFFICER 2

WP No. 22431 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22431 of 2026 and W.M.P.Nos.24345 & 24342 of 2026 Sri.Sivakumar No.1/498, kudiyanavar, kottapatti, Dharmapuri - 636906. ..Petitioner(s) Vs The Deputy State Tax Officer 2 Harur Assessment Circle, Harur. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records of the respondent in his proceeding in GSTIN - 33AUCPS9077P1ZR/2021-2022 dated 12.11.2025 passed therein, quash the same. For Petitioner(s): Mr.M.Parvesh Musharaf For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********* __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/06/2026 04:33:03 pm ) WP No. 22431 of 2026 ORDER An order dated 12.11.2025 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 w