WP No. 24841 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24841 of 2026 and WMP.Nos.27097 & 27098 of 2026 Tvl Charbhuja Granites Rep by its Partner Ram Swarup, No.222/2A, Seemanoor Road, Near SIDCO Area, Achamangaalam, Krishnagiri, Tamil Nadu - 635 104. ..Petitioner Vs Assistant Commissioner (ST)(FAC) Krishnagiri-II Circle, Krishnagiri, Tamil nadu-635 115. ..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 impugned Order bearing GSTIN 33AAHFC1564A1Z3 (FY 2017-18) dated 17.11.2023 passed by the Respondent and its Consequential Demand Order dated 20.11.2023 having Reference No. ZD331123120673X issued by the Respondent and quash the same. For Petitioner: Mr.Sanskar Samdaria For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 24841 of 2026 ORDER An order dated 17.11.2023 and the consequential demand order dated 20.11.2023 are assailed 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. Learned counsel for the petitioner submits that some recovery was made pursuant to the impugned order. Subject to giving credit thereto, he submits that 100% of the disputed tax demand would be remitted as a condition for remand. He has made an endorsement on the bundle to that effect. 4. Subject to the remittance of 100% of the disputed tax demand in the aggregate, after giving credit to amounts, if any, recovered earlier, 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 100% of the disputed tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 24841 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 Assistant Commissioner (ST)(FAC) Krishnagiri-II Circle, Krishnagiri, Tamil nadu-635 115. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 24841 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24841 of 2026 and WMP.Nos.27097 & 27098 of 2026 10-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis