WP No. 25230 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25230 of 2026 and WMP.Nos.27519 & 27520 of 2026 Tvl SVS Auto Components, Represented by its Proprietor Kannappa Chettiar Shanthi, No. 5/240, Veeramanu Salai, Palavakkam, Chennai, Tamil Nadu-600 096. ..Petitioner Vs State Tax Officer Sholinganallur Assessment Circle Room No.241 and 218 Integrated building of commercial Taxes and Registration Department, Fanepet, Nandanam, Chennai-600 035. ..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 in GSTIN No. 33AMAPS7955G1ZT/2021-22 on the files of the Respondent and quashing the impugned order dated 20-11-2025 with the reference no. ZD331125352362S for the FY 2021-22 passed by the Respondent as arbitrary. For Petitioner: Mr. Kabil Dev S __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25230 of 2026 For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 20.11.2025 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 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. 25230 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 State Tax Officer Sholinganallur Assessment Circle Room No.241 and 218 Integrated building of commercial Taxes and Registration Department, Fanepet, Nandanam, Chennai-600 035. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25230 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25230 of 2026 and WMP.Nos.27519 & 27520 of 2026 14-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis