W.P.No.23324 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-06-2026 CORAM THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.23324 of 2026 and W.M.P.Nos.25289 & 25290 of 2026 AJ Power Center, No.1/160, Mount Poonamallee High Road, Iyyappanthangal, Chennai – 600 056. ..Petitioner(s) Vs The Assistant Commissioner (ST), Poonamallee Assessment Circle, 4/109, Third Floor, Bangalore Chennai Highway, Varadarajapuram, Nazarathpet, Chennai-600 123. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari, calling for the records relating to the Order 30.09.2025 bearing Reference No.ZD3309254573445 issued by the Respondent for the tax period 2021-22 and quash the same. https://www.mhc.tn.gov.in/judis W.P.No.23324 of 2026 __________ Page2 of 4 For Petitioner(s): Ms.Vaani Sreekant Iyer For Respondent(s): Ms.Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 30.09.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2.Learned counsel for the petitioner has handed over an extract of the Electronic Liability Ledger. She submits that more than 25% of the tax demand under the impugned order was recovered towards SGST liability. This aspect is required to be verified and confirmed. 3.Subject to verifying and confirming that not less than 25% of the tax demand under the impugned order was recovered, the impugned order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of verifying and confirming that not less than 25% of the tax demand was recovered. https://www.mhc.tn.gov.in/judis W.P.No.23324 of 2026 __________ Page3 of 4 4.The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 30-06-2026 Index: No Speaking order Neutral Citation: No hvk To The Assistant Commissioner (ST), Poonamallee Assessment Circle, 4/109, Third Floor, Bangalore Chennai Highway, Varadarajapuram, Nazarathpet, Chennai-600 123. https://www.mhc.tn.gov.in/judis W.P.No.23324 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. hvk W.P.No.23324 of 2026 30-06-2026 https://www.mhc.tn.gov.in/judis