WP No. 23436 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23436 of 2026 and WMP.Nos.25404 & 25408 of 2026 Tvl. Chennai Publishing Services Private Limited Represented by its Director, Mr. M Palaniappan, No.16, 1st Floor, Ramyam House, 2nd Main Road, Vijayanagar, Velachery, Chennai, Tamil Nadu 600 042. ..Petitioner Vs The Assistant Commissioner (ST) Velacherry Assessment Circle, No 571, Integrated commercial taxes and Registration Department (South Tower) Room No 225, 2nd Floor, Anna Salai, Nandanam, Chennai 600 035. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records on the files of the Respondent herein in GSTIN: 33AAGCC4172Q1ZB/2021-22 dated 29.12.2025, Order under section 73 of the TNGST Act, 2017 and the summary of the order in Form GST DRC-07 both dated 29.12.2025 issued in Reference No. ZD331225434827B and quash the same. https://www.mhc.tn.gov.in/judis WP No. 23436 of 2026 __________ Page2 of 4 For Petitioner: Mr. Jayaprathap A N R For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 29.12.2025 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. 23436 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. 01-07-2026 Index : Yes/No (2/2) Neutral Citation : Yes/No KJ To The Assistant Commissioner (ST) Velacherry Assessment Circle, No 571, Integrated commercial taxes and Registration Department (South Tower) Room No 225, 2nd Floor, Anna Salai, Nandanam, Chennai 600 035. https://www.mhc.tn.gov.in/judis WP No. 23436 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23436 of 2026 and WMP.Nos.25404 & 25408 of 2026 01-07-2026 (2/2) https://www.mhc.tn.gov.in/judis