WP No. 23100 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. 23100 of 2026 and WMP.Nos. 25025 & 25027 of 2026 M/s.JASS Enterprises Represented by its Proprietor, Susil Adam Seelam, No.24/1, 1st Floor, Classica Apartment, Club Road, Chetpet, Chennai 600 031. ..Petitioner Vs The State Tax Officer Egmore Assessment Circle, Taluk Office Building, Chetpet, Chennai-031. ..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 on the file of the Respondent and to quash the impugned assessment order dated 05.03.2026 bearing GSTIN no. 33ABGPS4302J2ZR/2019-20 passed by the Respondent as arbitrary. For Petitioner: Mr. J Ashish For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 05.03.2026 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 23100 of 2026 __________ Page2 of 4 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. On instructions, learned counsel for the petitioner agrees to pay 10% 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 10% 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 10% 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. 29-06-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 23100 of 2026 __________ Page3 of 4 To The State Tax Officer Egmore Assessment Circle, Taluk Office Building, Chetpet, Chennai-031. https://www.mhc.tn.gov.in/judis WP No. 23100 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23100 of 2026 and WMP.Nos. 25025 & 25027 of 2026 29-06-2026 https://www.mhc.tn.gov.in/judis