WP No. 26075 of 2026 __________ Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26075 of 2026 and WMP No.28466 of 2026 Sri Magod Laser Unit 2 Represented by its Proprietor, Mr. M. Vimal, SURVEY NO 299 PLOT NO 3C, KSR NAGAR, AMBATTUR, CHENNAI, Tiruvallur, Tamil Nadu, 600053 ..Petitioner(s) Vs The State Tax Officer (ST) Ambattur Assessment Circle, No.323, 3rd Floor, Integrated Building for Commercial Taxes and Registration Department, Nandanam, Chennai-600 035 ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, to call for the impugned order of the respondent passed in GSTIN -33AEOPV8206R1ZK /2021-22 Dated 15.12.2025 and quash the same. For Petitioner(s): Mr.R. Kumar For Respondent(s): Ms.G.Dhana Madhri Government Counsel (Tax) ORDER An order dated 15.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 26075 of 2026 __________ Page2 of 5 2. Ms.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of 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. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 17-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS https://www.mhc.tn.gov.in/judis WP No. 26075 of 2026 __________ Page3 of 5 To The State Tax Officer (ST) Ambattur Assessment Circle, No.323, 3rd Floor, Integrated Building for Commercial Taxes and Registration Department, Nandanam, Chennai-600 035 https://www.mhc.tn.gov.in/judis WP No. 26075 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26075 of 2026 and WMP No.28466 of 2026 17-07-2026 https://www.mhc.tn.gov.in/judis WP No. 26075 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis