WP No. 25341 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25341 of 2026 and WMP.Nos.27627 & 27629 of 2026 M/s Tristar Exports, Represented by its proprietor Mr Swamybabu, old No 152 new No 58, Gajel Apartments, Greams Road, Chennai 600 006. ..Petitioner Vs 1.The Deputy Commercial Tax officer Nungambakkam Central III, Chennai Central, Chennai. 2.The Deputy Commissioner (CT) Nungambakkam Assessment Circle, Chennai. 3.The Assistant Commissioner Nungambakkam Circle, Chennai. 4.The Joint Commissioner (ST) Chennai Central Division, Chennai. ..Respondents 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 relating to the impugned Assessment Order passed by the 1st Respondent in GSTIN No.33AAKPB2539H1Z1 for the Assessment Year 2021-22 bearing Reference No. ZD331225441617H dated 30.12.2025 and all consequential proceedings arising therefrom, quash the same as arbitrary and illegal and consequently remit the matter to the 1st Respondent for fresh consideration after __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25341 of 2026 taking into account the petitioner's replies dated 25.10.2025 and 18.12.2025 and after affording the petitioner an effective opportunity of personal hearing. For Petitioner: Mr. Siddartha Ramarajan For Respondents: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER Order in original dated 30.12.2025 is assailed in this writ petition on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents. 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 3. 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 in original is set aside and the matter is remanded to the first respondent 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. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25341 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 1.The Deputy Commercial Tax officer Nungambakkam Central III, Chennai Central, Chennai. 2.The Deputy Commissioner (CT) Nungambakkam Assessment Circle, Chennai. 3.The Assistant Commissioner Nungambakkam Circle, Chennai. 4.The Joint Commissioner (ST) Chennai Central Division, Chennai. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25341 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25341 of 2026 and WMP.Nos.27627 & 27629 of 2026 14-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis