WP No. 24820 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24820 of 2026 and WMP.Nos.27055 & 27058 of 2026 Brydan Foods Rep by its Partner Mr Immanuel NBR 5, Srinivas Towers, Cenotaph Road, Chennai - 600018. ..Petitioner Vs The Assistant Commissioner (ST), Alwarpet Assessment Circle Integrated registration and commercial taxes building, 2nd Floor, room no.210, Nandanam, Chennai – 600035. ..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 of the Respondent in order dated 06.12.2025 bearing Reference No. ZD331225097121Q in GSTIN 33AAVFB3696G1Z1/2021-22 and quash the same as illegal, arbitrary and in violation of principles of natural justice. For Petitioner: Ms. C. Rekha Kumari For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 06.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 24820 of 2026 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that about 31% of the tax demand under the impugned order was recovered from the petitioner's electronic liability ledger. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that not less than 25% of the disputed tax demand was recovered pursuant to the impugned order, 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 the tax demand remitted by the petitioner as mentioned above. 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 __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 24820 of 2026 To The Assistant Commissioner (ST), Alwarpet Assessment Circle Integrated registration and commercial taxes building, 2nd Floor, room no.210, Nandanam, Chennai – 600035. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 24820 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24820 of 2026 and WMP.Nos.27055 & 27058 of 2026 10-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis