WP No. 26316 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. 26316 of 2026 and WMP.Nos.28745 & 28746 of 2026 Tvl. S S Traders Rep. by its partner Thirugnana Sambantha Moorthy, No. 133, KPS Farm, Near Kumaran Modern Rice Mill, Periyapanicherry, Chennai 600 122. ..Petitioner Vs The Assistant Commissioner (ST) Ayyappanthangal Assessment circle, No. 4/109 GST Integrated Building, Nazarathpet, Chennai 123. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records in the impugned order passed in GSTIN-33AEBFS7032K1Z1/2021-22 dated 23.12.2025, issued by the respondent herein and quash the same as illegal and consequently direct the respondent herein to forbear the respondent from initiating any coercive recovery proceedings in pursuant to the impugned order in GSTIN-33AEBFS7032K1Z1/2021-22 dated 23.12.2025, issued by the respondent. For Petitioner: Mr. V.Janarthanan https://www.mhc.tn.gov.in/judis WP No. 26316 of 2026 __________ Page2 of 4 For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 23.12.2025 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. 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. 26316 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 (ST) Ayyappanthangal Assessment circle, No. 4/109 GST Integrated Building, Nazarathpet, Chennai 123. https://www.mhc.tn.gov.in/judis WP No. 26316 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26316 of 2026 and WMP.Nos.28745 & 28746 of 2026 21-07-2026 https://www.mhc.tn.gov.in/judis