WP No. 25111 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25111 of 2026 and WMP.Nos.27384 & 27387 of 2026 Helyxon Healthcare Solutions Private Limited Rep by its Authorized Signatory Mr Senthilnathan T IIT Madras Research Park, Kanagam Road, Taramani, Chennai 600 113. ..Petitioner Vs The Assistant Commissioner (ST) Adyar Assessment Circle, 2nd Floor, Room No. 215, Integrated building for commercial Taxes and Registration Department, Nandanam, Chennai-600 035. ..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 order dated 16.12.2025 bearing reference number: ZD3312252573831 passed by the Respondent for the tax period 2021-22 and quash the same. For Petitioner: Mr.Raghunandan Sriram For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 25111 of 2026 __________ Page2 of 4 ORDER An order dated 16.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. G. Dhana Madhri, 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. 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. https://www.mhc.tn.gov.in/judis WP No. 25111 of 2026 __________ Page3 of 4 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. 14-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Assistant Commissioner (ST) Adyar Assessment Circle, 2nd Floor, Room No. 215, Integrated building for commercial Taxes and Registration Department, Nandanam, Chennai-600 035. https://www.mhc.tn.gov.in/judis WP No. 25111 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25111 of 2026 and WMP.Nos.27384 & 27387 of 2026 14-07-2026 https://www.mhc.tn.gov.in/judis