WP No. 23188 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23188 of 2026 and WMP.Nos.25138 & 25139 of 2026 M/s. CHIMARA STERIKART SOLUTIONS PRIVATE LIMITED Represented by its Director Mr Chidambaram Subramanian, S/o.Maharajan, Reg.office No.45, Ground Floor, Rajagopalan Street, Devikarumariamman Nagar, Valasaravakkam, Chennai, Tamilnadu-600 087. ..Petitioner Vs The Assistant Commissioner(ST) Porur Assessment circle Chennai District. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned order passed by the Respondent in his proceedings in GSTIN 33AAHCC7019H1ZT/2021-22 dated 03.12.2025 and quash the same as unconstitutional. For Petitioner: Mr. A Pragadeeswaran For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 23188 of 2026 __________ Page2 of 4 ORDER An order dated 03.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R.Sethu Prabakaran, 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 as a condition for remand. 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. 23188 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. 29-06-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Assistant Commissioner(ST) Porur Assessment circle Chennai District. https://www.mhc.tn.gov.in/judis WP No. 23188 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23188 of 2026 and WMP.Nos.25138 & 25139 of 2026 29-06-2026 https://www.mhc.tn.gov.in/judis