Writ Petition No.20794 of 2026 __________ Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-05-2026 CORAM THE HON'BLE MR JUSTICE G. R. SWAMINATHAN Writ Petition No.20794 of 2026 and W.M.P.No.22431 & 22438 of 2026 Tvl. ANJIAILIMOOTTIL MATHEW JOHN Trade Name. M/s. ACTS T-54, 3rd Floor, 3rd Avenue, Anna Nagar, Chennai 600 040. represented by its Authorized Signatory Mr.J. Vinod Kumar ..Petitioner Vs The Assistant Commissioner (ST), Koyambedu Assessment Circle, Station No.1, PAPJM Annex Building, Greams Roads, Chennai 600 006. ..Respondent Writ Petition filed under Article 226 of the Constitution of India seeking issuance of a Writ of Certiorari calling for the records, pertaining to the issuance of Assessment Order bearing GSTIN:33BAEPJ7187G1ZM/2021-22 dated 29.12.2025 by the respondent herein and also the consequential order of rejection of Application for Rectification bearing Reference No.ZD3304260814110 dated 09.04.2026 passed by the respondent herein and quash the same, insofar as the said impugned order passed by the respondent is without jurisdiction, authority of law and in clear violation to the principles of natural justice. For Petitioner : Mr.S. Baskaran For Respondent : Mr.G.Dhanamadhri Government Counsel ***** https://www.mhc.tn.gov.in/judis Writ Petition No.20794 of 2026 __________ Page2 of 5 ORDER Heard both sides. 2. The petitioner suffered an assessment order dated 29.12.2025. The petitioner filed a rectification application, which was also dismissed vide order dated 09.04.2026. Challenging both orders, this writ petition has been filed. 3. The petitioner undertakes to remit 25% of the disputed tax amount. This can be done by adjusting the petitioner's Input Tax Credit [ITC]. Upon such remittance/adjustment, the impugned orders will stand quashed and if any attachment is made, the same shall be lifted. The petitioner shall be given one more opportunity and an order afresh will be passed on merits and in accordance with law. This writ petition is allowed accordingly. No costs. Consequently, connected miscellaneous petitions are closed. 29-05-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No gm/maya https://www.mhc.tn.gov.in/judis Writ Petition No.20794 of 2026 __________ Page3 of 5 To The Assistant Commissioner (ST) Koyambedu Assessment Circle Station No.1, PAPJM Annex Buildi, Greams Roads, Chennai 600 006. https://www.mhc.tn.gov.in/judis Writ Petition No.20794 of 2026 __________ Page4 of 5 G.R.SWAMINATHAN, J. gm/maya Writ Petition No.20794 of 2026 29-05-2026 https://www.mhc.tn.gov.in/judis Writ Petition No.20794 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis