WP No. 25842 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. 25842 of 2026 and WMP.Nos.28230 & 28231 of 2026 Tvl. Neha Home Care Solutions, Represented by its Proprietor Arivananda Sundaram Mariappan, No. 11, G1, Metha Brindavan, MCN Nagar Extension, Thuraipakkam, Chennai-600 097. ..Petitioner Vs Deputy State Tax officer-2 Sholinganallur Assessment circle No.571, Integrated commercial Taxes and Registration Department (south Tower) Nandanam, Chennai-35. ..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.33ANGPA6276R1ZK/2021 – 2022 on the files of the respondent and quashing the impugned order dated 06.12.2025 with the Reference No.ZD331225095007K for the FY 2021 – 2022 passed by the respondent as arbitrary. For Petitioner: Mr. Kabil Dev S For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 25842 of 2026 __________ Page2 of 4 ORDER An order dated 06.12.2025 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. 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. 25842 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 Deputy State Tax officer-2 Sholinganallur Assessment circle No.571, Integrated commercial Taxes and Registration Department (south Tower), Nandanam, Chennai-35. https://www.mhc.tn.gov.in/judis WP No. 25842 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25842 of 2026 and WMP.Nos.28230 & 28231 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis