WP No. 26038 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26038 of 2026 and WMP Nos.28434 and 28438 of 2026 Palayam Munuswamy Proprietor of M/s.PKM CIVIL CONTRACTS No.3, 21, Maraiamman Koil Street Manapakam, Chennai, Tamil Nadu-600 125. ..Petitioner(s) Vs SUPERINTENDENT of CGST and CENTRAL EXCISE PORUR IV RANGE. PORUR DIVISION CHENNAI SOUTH COMMISSIONERATE Plot No.2054, I Block, 12th Main Road, II Avenue, Anna Nagar, Chennai-040. ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for the records on the file of the Respondent in Reference No ZD3302252835578 passed under Section 73 of the TNGST Act, 2017 dated 27.02.2025 for the FY2020-2021 passed by the Respondent and quash the same as illegal and not in accordance with law. For Petitioner(s): Ms.Sanchita.S. for Mr.Sivaraman R For Respondent(s): Mr.S.Gurumoorthy Senior Standing Counsel Mr.G.Meganathan Junior Standing Counsel https://www.mhc.tn.gov.in/judis WP No. 26038 of 2026 __________ Page2 of 4 ORDER An order dated 27.02.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2.Mr.Meganathan, learned Junior Standing Counsel, accepts notice on behalf of respondents. 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. 26038 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. 17-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To SUPERINTENDENT of CGST and CENTRAL EXCISE PORUR IV RANGE. PORUR DIVISION CHENNAI SOUTH COMMISSIONERATE Plot No.2054, I Block, 12th Main Road, IInd Avenue, Anna Nagar, Chennai-040. https://www.mhc.tn.gov.in/judis WP No. 26038 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26038 of 2026 and WMP Nos.28434 and 28438 of 2026 17-07-2026 https://www.mhc.tn.gov.in/judis