Hexagen Shipping Services, Vs State Tax Officer

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WP No. 27343 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 27-07-2026

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CORAM

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THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

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WP No. 27343 of 2026 and W.M.P.Nos.29943 & 29944 of 2026

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Hexagen Shipping Services, Rep. by its partner Devadoss, New No.89, Old No.45, Marine Tower, 4th Floor, Thambu Chetty Street, Chennai 600 001, Tamilnadu.

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..Petitioner(s)

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Vs

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State Tax Officer, Harbour Assessment circle, Room No. 327 , 3rd Floor, Integrated Commercial taxes office complex, Room No. 327 3rd Floor, Elephant gate Bridge road, Vepery, Chennai 03

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..Respondent(s)

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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 of the Respondent herein in impugned order in Form DRC-07 having reference No.ZD331225325477G dated 20.12.2025 for the financial year 202122 passed under Section 73 of the Tamilnadu Goods and Service Tax Act, 2017 read with Central Goods and Service Tax Act, 2017 herein after referred to as GST Act, 2017 and quash the same as arbitrary, unjust and illegal and violative

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Page1 of 4

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https://www.mhc.tn.gov.in/judis

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WP No. 27343 of 2026

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of Principles of Natural Justice and consequently direct the respondent to consider the matter afresh on merits after providing an opportunity of personal hearing.

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For Petitioner(s): Mr.Parthiban V For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax)

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ORDER

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An order dated 20.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

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Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

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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.

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On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.

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Page2 of 4

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https://www.mhc.tn.gov.in/judis

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WP No. 27343 of 2026

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Subject to the condition that the petitioner remits 25% of the disputed tax demand 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 25% of the disputed tax demand.

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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.

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27-07-2026 (1/2)

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Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA

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To

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State Tax Officer, Harbour Assessment circle, Room No. 327 , 3rd Floor, Integrated Commercial taxes office complex, Room No. 327 3rd Floor, Elephant gate Bridge road, Vepery, Chennai 03

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__________ Page3 of 4

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https://www.mhc.tn.gov.in/judis

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WP No. 27343 of 2026

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SENTHILKUMAR RAMAMOORTHY, J.

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RNA

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WP No. 27343 of 2026 and W.M.P.Nos.29943 & 29944 of 2026