WP No. 25740 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25740 of 2026 and WMP.Nos.28130 & 28156 of 2026 Auto Tech Rep. by its Proprietor, Pradeep Kumar No.6, 1st Kamatchi Colony, Chennai- 600 004. ..Petitioner Vs The Assistant Commissioner (ST) Chrompet Assessment Circle, Integrated Commercial Taxes Office Complex, Room No.306, 3rd Floor, Mylapore Taluk Office Building, Greenways Road, R.A.Puram, Chennai-28. ..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 bearing Reference No. ZD331225176440O /FY 2021-2022, dated 11.12.2025 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. T.Suresh For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 25740 of 2026 __________ Page2 of 4 ORDER An order dated 11.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R.Sethu Prabakaran, 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. https://www.mhc.tn.gov.in/judis WP No. 25740 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. 16-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Assistant Commissioner (ST) Chrompet Assessment Circle, Integrated Commercial Taxes Office Complex, Room No.306, 3rd Floor, Mylapore Taluk Office Building, Greenways Road, R.A.Puram, Chennai-28. https://www.mhc.tn.gov.in/judis WP No. 25740 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25740 of 2026 and WMP.Nos.28130 & 28156 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis