WP No. 25406 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25406 of 2026 and WMP Nos.27690 and 27696 of 2026 Kannimar Transports Private Limited Rep by its Authorized Signatory, Kuppusamy Thirumalai Old No. 100, New No.158, Coral Merchant Street, Chennai-600001. ..Petitioner(s) Vs Assistant Commissioner (ST) Muthialpet Assessment Circle, Integrated Commercial Taxes Office Complex, 3rd Floor, Room No.318, No.32, Elephant Gate Bridge Road, Chennai.600 003. ..Respondent(s) 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 Assessment Order of the Respondent in GSTIN. 33AAGCK2230H1ZZ/2021-22 dated 09.12.2025 along with the Order Under Section 73 and the Summary of the Order in DRC-07 passed by the Respondent in the Reference No. ZD331225131529J dated 09.12.2025, quash the same and consequently directed the Respondent to entertain the records, documents and reply from the Petitioner and then pass order after affording a personal hearing. https://www.mhc.tn.gov.in/judis WP No. 25406 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.M.Hariharan For Respondent(s): Mr.R.Sethu Prabakaran 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. Mr.R.Sethu Prabakaran, 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 (30) 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. 25406 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. 13-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To Assistant Commissioner (ST) Muthialpet Assessment Circle, Integrated Commercial Taxes Office Complex, 3rd Floor, Room No.318, No.32, Elephant Gate Bridge Road, Chennai.600 003. https://www.mhc.tn.gov.in/judis WP No. 25406 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 25406 of 2026 and WMP Nos.27690 and 27696 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis