WP No. 24955 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. 24955 of 2026 and WMP.Nos.27204 & 27205 of 2026 Sri Diya Karpooram Represented by its Proprietor N Prabhu, Old No.16, New No.35, 4th Street, Brindavanam Nagar, CRPF Avadi, Chennai 600 065. ..Petitioner Vs 1. The State Tax Officer Avadi Assessment Circle, Survey No. 1275/3 Integrated Commercial Taxes Building, Tiruvallur division, First Floor, Room No. 123, Elephant Gate Bridge Road, Vepery, Chennai 03. 2. The Commercial Tax Officer Avadi Assessment Circle Survey No.1275/3, Integrated Commercial Taxes Building, Tiruvallur Division, First Floor, Room No.123, Elephant Gate Bridge Road, Vepery, Chennai- 600 003. ..Respondents 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 of the Impugned proceeding of the respondent in GSTIN: 33CPEPP8557G1ZK /2021-2022 dated 09.12.2025 and the summary of the order in Reference No.ZD331225131609J dated 09.12.2025 and quash the same and consequently direct the Respondent to entertain the records, documents and https://www.mhc.tn.gov.in/judis WP No. 24955 of 2026 __________ Page2 of 4 reply from the Petitioner and pass a fresh order after affording a personal hearing to the petitioner. For Petitioner: Mr. T.Dhanveer For Respondents: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 09.12.2025 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 respondents. 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. https://www.mhc.tn.gov.in/judis WP No. 24955 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. 10-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The State Tax Officer Avadi Assessment Circle, Survey No. 1275/3 Integrated Commercial Taxes Building, Tiruvallur division, First Floor, Room No. 123, Elephant Gate Bridge Road, Vepery, Chennai 03. 2. The Commercial Tax Officer Avadi Assessment Circle Survey No.1275/3, Integrated Commercial Taxes Building, Tiruvallur Division, First Floor, Room No.123, Elephant Gate Bridge Road, Vepery, Chennai- 600 003. https://www.mhc.tn.gov.in/judis WP No. 24955 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24955 of 2026 10-07-2026 https://www.mhc.tn.gov.in/judis