WP No. 23736 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23736 of 2026 and WMP.Nos.25734 & 25735 of 2026 AVR Enterprises, Rep by its Partner G Palanisamy No. 64/732, Ezhil Nagar, Valapady, Salem-636 115. ..Petitioner Vs Assistant Commissioner (ST) Ayyothyapattinam Circle, Salem II Pitchards Road, Adaikala Nagar, Hasthampatti, Salem, Tamil nadu-636 007. ..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 Respondent order in GST DRC 07 dated 25.11.2025 bearing reference no. ZD331125428629B issued by the Respondent under Section 73 of the TNGST Act, 2017 for the financial year 2021-22, quash the same. For Petitioner: Ms. Vaani Sreekant Iyer For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 25.11.2025 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. 23736 of 2026 __________ Page2 of 4 2. Ms. Amirta Poonkodi Dinakaran, 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. 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. 02-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 23736 of 2026 __________ Page3 of 4 To Assistant Commissioner (ST) Ayyothyapattinam Circle, Salem II Pitchards Road, Adaikala Nagar, Hasthampatti, Salem, Tamil nadu-636 007. https://www.mhc.tn.gov.in/judis WP No. 23736 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23736 of 2026 and WMP.Nos.25734 & 25735 of 2026 02-07-2026 https://www.mhc.tn.gov.in/judis