WP No. 25761 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25761 of 2026 and WMP.Nos.28145 & 28146 of 2026 Ansa Enterprises Rep. by its Proprietor Meeran Moideen, No. 15/30, Silapathikaram Street, Chitlapakkam, Chennai- 600 064. ..Petitioner Vs The Assistant Commissioner Chrompet Assessment circle No.46, Room No.323, III Floor, Greenways Road R.A.Puram, Chennai-600 028. ..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 relating to the impugned order in Form DRC-07 bearing Reference No. ZD3312254358494 / FY 2021-2022, dated 29.12.2025 passed by the Respondent under Section 73 of the TNGST Act, 2017 and quash the same, and consequently direct the Respondent to reconsider the matter afresh after providing a fair and reasonable opportunity of hearing to the Petitioner and permitting the Petitioner to submit all supporting documents. For Petitioner: Mr. Suresh T For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 25761 of 2026 __________ Page2 of 4 ORDER An order dated 29.12.2025 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. Learned counsel for the petitioner submits that about 90% of the tax demand under the impugned order was recovered pursuant thereto. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that the 90% of the tax demand was indeed recovered from the petitioner, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax demand on merits. Consequently, 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 verifying the above mentioned recovery. 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. https://www.mhc.tn.gov.in/judis WP No. 25761 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. 21-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Assistant Commissioner Chrompet Assessment circle No.46, Room No.323, III Floor, Greenways Road R.A.Puram, Chennai-600 028. https://www.mhc.tn.gov.in/judis WP No. 25761 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25761 of 2026 and WMP.Nos.28145 & 28146 of 2026 21-07-2026 https://www.mhc.tn.gov.in/judis