WP No. 25252 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. 25252 of 2026 and WMP Nos.27550 and 27551 of 2026 P S N Construction Rep. by its proprietor Punganoor Sarangapani Nagireddy NO. 7, Jayalakshmi Complex, 2nd Floor, Sai Kiruba Nagar, Janapanchatram, Karanodai, Chennai, Tamil Nadu, 600067. ..Petitioner(s) Vs The Assistant Commissioner ST Cholavaram Assessment circle, Room No. 109, 1st Floor, Integrated Commercial Taxes Building, Elephant Gate , Walltax Road, Chennai 03 ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for the records on the files of the Respondent herein in FORM GST DRC 07 with Reference No. ZD330324202020G dated 29.03.2024 along with the detailed order in GSTIN / 33ALSPP3575E1ZS/ 2018-19 dated 29.03.2024 for the tax period April 2018 -March 2019 and quash the same. For Petitioner(s): Mr.S.Kamalakanth For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis WP No. 25252 of 2026 __________ Page2 of 4 ORDER An order dated 29.03.2024 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 50% 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 50% 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 50% 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 https://www.mhc.tn.gov.in/judis WP No. 25252 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 The Assistant Commissioner ST Cholavaram Assessment Circle, Room No. 109, 1st Floor, Integrated Commercial Taxes Building, Elephant Gate , Walltax Road, Chennai 600 003 https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis WP No. 25252 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 25252 of 2026 and WMP Nos.27550 and 27551 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis