WP No. 17431 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 17431 of 2026 and WMP.Nos.18699 & 18712 of 2026 M/s. Selly Industry Rep By Its Proprietrix Smt.M.Vasantha, 4th Ward,Thanneekinathu Thottam, Kattanachampatti, Rasipuram, Namakkal - 637 408. ..Petitioner Vs The State Tax Officer Rasipuram Assessment Circle, 2nd Floor, Taluk Office Building, Attur Main Road, Anna Salai, Rasipuram - 637 408. ..Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari to call for the records of the respondent herein in TN- GST/33ADCPV8115G1ZL/2020-21 dated 10.02.2025 and the consequential rejection order of rectification petition dated 02.01.2026 and quash the same. For Petitioner: Mr. Raveendran B. For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 17431 of 2026 __________ Page2 of 4 ORDER By this writ petition, the petitioner challenges the impugned assessment order dated 10.02.2025 and the consequential rejection order of rectification petition dated 02.01.2026 on the ground of alleged breach of principles of natural justice and the alleged failure to provide a personal hearing to the petitioner. 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, 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. https://www.mhc.tn.gov.in/judis WP No. 17431 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 04-06-2026 Index : Yes / No Neutral Citation: Yes / No kj To The State Tax Officer Rasipuram Assessment Circle, 2nd Floor, Taluk Office Building, Attur Main Road, Anna Salai, Rasipuram - 637 408. https://www.mhc.tn.gov.in/judis WP No. 17431 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 17431 of 2026 and WMP.Nos.18699 & 18712 of 2026 04-06-2026 https://www.mhc.tn.gov.in/judis