WP No. 26334 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. 26334 of 2026 and WMP.No.28780 of 2026 Govindass Ashokkumar Prop. A.K.Vilas 67/3, Kundrathur Main Road, Chennai Chengalpattu, Tamil Nadu-600 012 GSTIN.33AAJPPA7209P2ZV ..Petitioner Vs Deputy Commercial Tax Officer / Deputy State Tax Officer Kundrathur Assessment Circle 4/109, 1st Floor, Bangalore Chennai Highway Varadarajapram, Nazarathpet Chennai-123. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the Respondent in Ref No. ZD330426264760E and quash the order dt.30.04.2026 passed therein for the Tax Period April 2023- March 2024. For Petitioner: Ms. S.Jecintha For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 30.04.2026 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. 26334 of 2026 __________ Page2 of 4 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. On instructions, learned counsel for the petitioner agrees to pay 10% 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 10% 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 10% 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. 21-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 26334 of 2026 __________ Page3 of 4 To Deputy Commercial Tax Officer / Deputy State Tax Officer Kundrathur Assessment Circle 4/109,1st Floor, Bangalore Chennai Highway Varadarajapram, Nazarathpet Chennai-123. https://www.mhc.tn.gov.in/judis WP No. 26334 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26334 of 2026 and WMP.No.28780 of 2026 21-07-2026 https://www.mhc.tn.gov.in/judis