WP No. 25361 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25361 of 2026 and WMP.Nos.27650 & 27651 of 2026 M/s.GA Vasant Exchange Rep. by its Proprietor Dharmendra Kishore Vasant, No.116, shop No. B22 and B23, Kasi Arcade Shopping Complex, Thyagaraya Road, Chennai- 600017. ..Petitioner Vs Commercial Tax officer Harbour Assessment Circle, Room No.327, 3rd Floor, Elephant Gate Bridge Road, Vepery, Chennai-600 028. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for records relating to the impugned order Form DRC-07 bearing reference ZD331225414326R dated 27.12.2025 along with the detailed order GSTIN- 33AAAFG3225F1Z2 /2021- 22 dated 27.12.2025 passed by the Respondent and quash the same. For Petitioner: Ms. K Aarthy For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 27.12.2025 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. 25361 of 2026 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. 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. 25361 of 2026 To Commercial Tax officer Harbour Assessment Circle, Room No.327, 3rd Floor, Elephant Gate Bridge Road, Vepery, Chennai-600 028. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25361 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25361 of 2026 and WMP.Nos.27650 & 27651 of 2026 14-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis