WP No. 25308 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25308 of 2026 and WMP.Nos.27603 & 27604 of 2026 Sidharth Enterprises Rep by its proprietor Bhasker Masilamani, L.I.G. 596, 15th cross street, Mugappair Eri scheme, Chennai, Tamil Nadu, 600037. ..Petitioner Vs Assistant Commissioner (ST) JJ Nagar Assessment circle 1, PAPJM Annexure Building 2nd floor, Greams Road Chennai-600 006. ..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 GSTIN: 33AIMPM7092G1ZZ (FY 2020-21) dated 11.11.2025 passed by the Respondent and its consequential Demand Order dated 11.11.2025 having Reference No. ZD331125164672J issued by the respondent and quash the same. For Petitioner: Mr. Deepak Kumara AD For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25308 of 2026 ORDER An order dated 11.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. Amirta Poonkodi Dinakaran, 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. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25308 of 2026 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 Assistant Commissioner (ST) JJ Nagar Assessment circle 1, PAPJM Annexure Building 2nd floor, Greams Road Chennai-600 006. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25308 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25308 of 2026 and WMP.Nos.27603 & 27604 of 2026 14-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis