WP No. 25339 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25339 of 2026 and WMP.Nos.27625 & 27626 of 2026 Nannooh Brothers Pvt. Ltd., Represented by its Director Mohamed Imran 2, Eswaran Street, Karapakkam, Chennai, Tamil Nadu – 600097. ..Petitioner Vs Assistant Commissioner (ST) Sholinganallur Assessment Circle, Integrated Registration and Commercial tax Building, 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 in GSTIN No. 33AAACN2368M1ZC/ 2021-22 on the files of the Respondent and quashing the impugned order dated 10-12-2025 with the reference no. ZD3312251596782 for the FY 2021-22 passed by the Respondent as arbitrary. For Petitioner: Mr. Kabil Dev S For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 10.12.2025 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. 25339 of 2026 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that the entire tax demand was recovered pursuant to the impugned order. He relies upon the DRC – 03 in that regard. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that the entire tax dues were indeed recovered, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax demand on merits. Consequently, 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 receipt of a copy of this order. 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 __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25339 of 2026 To Assistant Commissioner (ST) Sholinganallur Assessment Circle, Integrated Registration and Commercial tax Building, Nandanam, Chennai-600 035. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25339 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25339 of 2026 and WMP.Nos.27625 & 27626 of 2026 14-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis