WP No. 25222 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25222 of 2026 and WMP.Nos.27510 & 27514 of 2026 M/s. Sanjay Steel Enterprises Rep by its proprietor G.Roobinidevi No. 55, New Avadi Road, Villivakkam, Chennai-49. ..Petitioner Vs 1. The Assistant Commissioner(ST) Villivakkam Assessment circle No.15 and 16, 100 feet Road Malligai Avenue, Kolathur, Chennai-600 099. 2. The Commercial Tax Officer (ST) Villivakkam, North III, Chennai North, Tamil Nadu. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the impugned order of the 1st respondent vide GSTN:33CCEPR7659Q1ZN/2020-2021 dated 20.02.2025 demanding to pay a sum of Rs.89,263/- towards CGST, Rs.89,263/- towards SGST along with interest of Rs.70,564/- towards CGST and Rs.70,564/- towards SGST, penalty of Rs.10,000/- towards CGST and Rs.10,000/- towards SGST, along with interest and late fee in total a sum of Rs.3,58,616/- for the Assessment year April 2020 to March 2021 and quash the same. For Petitioner: Ms. T.Malar Magal https://www.mhc.tn.gov.in/judis WP No. 25222 of 2026 __________ Page2 of 4 For Respondents: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 20.02.2025 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. 25222 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. 14-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The Assistant Commissioner(ST) Villivakkam Assessment circle No.15 and 16, 100 feet Road Malligai Avenue, Kolathur, Chennai-600 099. 2. The Commercial Tax Officer (ST) Villivakkam, North III, Chennai North, Tamil Nadu. https://www.mhc.tn.gov.in/judis WP No. 25222 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25222 of 2026 and WMP.Nos.27510 & 27514 of 2026 14-07-2026 https://www.mhc.tn.gov.in/judis