WP No. 24978 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24978 of 2026 and WMP.Nos.27237 & 27239 of 2026 Jeyapaul Jefferson Proprietor J.R. Agencies, 20, Sannathi Street, Therady, Tiruvottiyur, Chennai - 600019. ..Petitioner Vs Assistant Commissioner (ST) Thiruvottiyur Assessment Circle, No.32, Integrated commercial taxes, office complex, Elephant bridge road, Chennai-3. ..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 in bearing Reference No. ZD330925297569J containing Form DRC-07 with attachment therein containing proceedings bearing GSTIN 33AAJPJ8756D1ZN/2021-22, dated 23/09/2025 and consequential Order of Rejection of application for rectification bearing Reference No. ZD330626045771C with attachment containing proceedings bearing GSTIN: 33AAJPJ8756D1ZN/2021-22, dated 05/06/2026, passed by the Respondent, quash the same. For Petitioner: Mr. T.R.Ramesh For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 24978 of 2026 __________ Page2 of 4 ORDER An order dated 23.09.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents. 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner contends that the confirmed tax proposals travel beyond the scope of the show cause notice. He seeks another opportunity to contest the confirmed tax proposals relating to three defects. On instructions, learned counsel for the petitioner submits that the petitioner would remit 50% of the tax demand pertaining to the three confirmed tax proposals as a condition for remand. He has made an endorsement on the bundle to that effect. 4. Subject to remittance of 50% of the confirmed tax demand relating to the three confirmed tax proposals, within a period of 30 days from the date of receipt of a copy of this order, the impugned order is set aside only insofar as it pertains to the three confirmed tax proposals. As a corollary, the matter is remanded for re-consideration. After providing a reasonable opportunity to the https://www.mhc.tn.gov.in/judis WP No. 24978 of 2026 __________ Page3 of 4 petitioner, a fresh order shall be issued thereon within three months from the date of remittance of 50% of the tax demand relating thereto. 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) Thiruvottiyur Assessment Circle, No.32, Integrated commercial taxes, office complex, Elephant bridge road, Chennai-3. https://www.mhc.tn.gov.in/judis WP No. 24978 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24978 of 2026 and WMP.Nos.27237 & 27239 of 2026 10-07-2026 https://www.mhc.tn.gov.in/judis