W.P.No.23902 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-07-2026 CORAM THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.23902 of 2026 and W.M.P.Nos.25957 & 25959 of 2026 Jayaraman, (Trade Name. Jayaraman.S ), Represented by its Proprietor, 268 D, Type II Quarters, Block 6, Neyveli, Cuddalore, Tamil Nadu- 607 803. ..Petitioner(s) Vs The Deputy Commercial Tax Officer, Panruti Rural Cuddalore, Cuddalore, Tamil Nadu. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records of Order of Assessment in DRC-07 bearing Reference ZD330824149965W in GSTIN/ID 33ACDPJ7309J1ZP/APR 2019 - MAR 2020 dated 19.08.2024 passed by the respondent and to quash the same. For Petitioner(s): Mr.S.Maharajan For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) https://www.mhc.tn.gov.in/judis W.P.No.23902 of 2026 __________ Page2 of 4 ORDER An order dated 19.08.2024 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.On perusal of the impugned order, it is evident that the tax proposal was affirmed on the ground that the petitioner had not replied to the show cause notice or participated in hearings. 4.On instructions, learned counsel for the petitioner agrees to pay 50% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle. 5.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 https://www.mhc.tn.gov.in/judis W.P.No.23902 of 2026 __________ Page3 of 4 fresh order shall be issued within three months from the date of remittance of 50% of the disputed tax demand. 6.The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 03-07-2026 Index: No Speaking order Neutral Citation: No hvk To The Deputy Commercial Tax Officer, Panruti Rural Cuddalore, Cuddalore, Tamil Nadu. https://www.mhc.tn.gov.in/judis W.P.No.23902 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. hvk W.P.No.23902 of 2026 03-07-2026 https://www.mhc.tn.gov.in/judis