WP No. 25296 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25296 of 2026 and WMP.Nos.27589 & 27590 of 2026 Honey Restaurant Represented by its Partner J Manoharan Joseph, No. 31, Plot No 9, Kilambakkam, GST Road, Urapakkam, Chennai, Kancheepuram, Tamil Nadu, PIN- 603210. ..Petitioner Vs Deputy Commercial Tax Officer Chengalpattu Assessment circle No.16A, 1st floor, First Main Road Anna Nagar, Chengalpattu-603 001. ..Respondent 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 Respondent’s order vide GSTR 07 Reference No ZD330824128762B Dated 15/08/2024 and the attached proceeding dt.16.08.2024 for the Financial Year 2019-20 under Sections 73 of the TNGST Act, 2017, and quash the same and consequently direct the Respondent to consider the matter afresh by providing sufficient opportunity of hearing. For Petitioner: Ms. Abisheka S For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25296 of 2026 ORDER Impugned orders dated 15.08.2024 and 16.08.2024 are 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 orders are 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 orders shall stand raised. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25296 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 (2/2) Neutral Citation : Yes/No KJ To Deputy Commercial Tax Officer Chengalpattu Assessment circle No.16A, 1st floor, First Main Road Anna Nagar, Chengalpattu-603 001. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25296 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25296 of 2026 and WMP.Nos.27589 & 27590 of 2026 14-07-2026 (2/2) __________ Page4 of 4 https://www.mhc.tn.gov.in/judis