WP No. 21303 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-06-2026 CORAM THE HON'BLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21303 of 2026 AND WMP NO. 23049 OF 2026, WMP NO. 23050 OF 2026 M/s.Balaji Traders Rep. by its Sole Proprietor Mrs.Sathya, No. 37A, Durugam Road, Mahalakshmi Nagar, Kallakurichi 606 202 ..Petitioner(s) Vs 1. The Commercial Tax Officer Kallakurichi, Cuddalore. 2. The State Tax Officer Office of the Assistant Commissioner ST, Kallakurichi, Cuddalore. 3. The Deputy Commissioner Office of the Deputy Commissioner (ST), No. 103/5, Nepal street, Kallakurichi - 606 202 4. The Principal Commissioner of CGST and Central Excise GST Bhawan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus calling for the records of the assessment order dated 23.10.2025 vide order No.33FZKPS2391E1Z4 / 2021- 22 passed by the 2nd respondent and quash the same as arbitrary and illegal and https://www.mhc.tn.gov.in/judis WP No. 21303 of 2026 __________ Page2 of 4 direct the 2nd respondent to remand back the matter to the 1st respondent for re- assessment. For Petitioner(s): Mr.V.Arunagiri For Respondent(s): Mr.L.Gokulraj Government Counsel (Tax) for R1 to R3 ORDER An order dated 23.10.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2.Mr.L.Gokulraj, learned Government Counsel (Tax), accepts notice on behalf of the respondents 1 to 3. 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 https://www.mhc.tn.gov.in/judis WP No. 21303 of 2026 __________ Page3 of 4 25% of the disputed tax demand. 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. 15-06-2026 Index: No Speaking order Neutral Citation: No MKN To 1. The Commercial Tax Officer Kallakurichi, Cuddalore. 2. The State Tax Officer Office of the Assistant Commissioner ST, Kallakurichi, Cuddalore. 3. The Deputy Commissioner Office of the Deputy Commissioner (ST), No. 103/5, Nepal street, Kallakurichi - 606 202 4. The Principal Commissioner of CGST and Central Excise GST Bhawan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. https://www.mhc.tn.gov.in/judis WP No. 21303 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY J. MKN WP No. 21303 of 2026 15-06-2026 https://www.mhc.tn.gov.in/judis