WP No. 24915 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24915 of 2026 and WMP.Nos.27174 & 27175 of 2026 Priyanga Enterprises Rep. by its Proprietor Muthukumar, No.2, Sri Vignesh Nagar, Minjur- 601 203. ..Petitioner Vs The Deputy State Tax Officer- 1 Ponneri Assessment Circle, Integrated Commercial Taxes Office Complex, D.No.32, Room No.107, Elephant Gate Bridge Road, Chennai-3. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the impugned order bearing Reference No. ZD3302251004417 / FY 2020-2021, dated 11.02.2025 passed by the Respondent under Section 73 of the TNGST Act, 2017 and quash the same, and consequently direct the Respondent to reconsider the matter afresh after providing a fair and reasonable opportunity of hearing to the Petitioner and permitting the Petitioner to submit all supporting documents. For Petitioner: Mr. Suresh T Ms. S.Monisha __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 24915 of 2026 For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 11.02.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 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. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 24915 of 2026 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. 10-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Deputy State Tax Officer- 1 Ponneri Assessment Circle, Integrated Commercial Taxes Office Complex, D.No.32, Room No.107, Elephant Gate Bridge Road, Chennai-3. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 24915 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24915 of 2026 and WMP.Nos.27174 & 27175 of 2026 10-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis