WP No. 25590 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25590 of 2026 and WMP.Nos.27926 & 27927 of 2026 M/s.Sanjay Steel Enterprises Rep by its Proprietor G.Roobinidevi No.55, New Avadi Road, Villivakkam, Chennai-49. ..Petitioner Vs 1.The Assistant Commissioner (ST) Villivakkam Assessment Circle No.15 and 16, 100 Feet Road, Malligai Avenue, Kolathur, Chennai-099. 2.The Deputy State Tax Officer Villivakkam Assessment Circle, PAPJM Building Annex, 2nd Floor, No.1, Greams Road, Chennai-06. ..Respondents 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 Impugned order of the 2nd respondent GSTN:33CCEPR7659Q1ZN/2019-20 dated 27.08.2024 demanding to pay a sum of Rs.2,21,159/- towards CGST, Rs.2,21,159/- towards SGST along with interest of Rs.1,57,053/- towards CGST and Rs.1,57,053/- towards SGST in addition to the penalty of Rs.22,116/- towards CGST and Rs.22,116/- towards SGST in total Rs. 8,00,656/- for the Assessment year April 2019 to March 2020 and set aside the same. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25590 of 2026 For Petitioner: Ms.T.Malar Magal For Respondents: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER Impugned order dated 27.08.2024 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 respondents. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 50% 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 50% 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 to the second respondent 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 50% of the disputed tax demand. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25590 of 2026 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. 15-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1.The Assistant Commissioner (ST) Villivakkam Assessment Circle No.15 and 16, 100 Feet Road, Malligai Avenue, Kolathur, Chennai-099. 2.The Deputy State Tax Officer Villivakkam Assessment Circle, PAPJM Building Annex, 2nd Floor, No.1, Greams Road, Chennai-06. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25590 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25590 of 2026 and WMP.Nos.27926 & 27927 of 2026 15-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis