WP No. 25979 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. 25979 of 2026 M/s.Saathana Traders Rep. by its Proprietor Chandrasekar No.142/117, Periya Pathai, Choolaimedu, Chennai-600 094 ..Petitioner(s) Vs 1. The Deputy Commissioner (ST) GST Appeals, Chennai-1, No.1, PAPJM Buildings (Annex), Third Floor, Greams Road, Chennai-600 006 2. Deputy Commercial Tax Officer (ST) Deputy State Tax Officer-1, MMDA Colony Assessment Circle, No.88, 2nd Floor, Mayoor Ramanathan Salai, Chetpet, Chennai-600 008 ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus, directing the 1st respondent to permit the petitioner to file an appeal along with a petition for condonation of delay against the order in Form DRC-07 dated 23.12.2025 (Ref. No. ZD331225360167K) passed by the 2nd respondent, and to dispose of the same on merits in accordance with law and within such reasonable time. https://www.mhc.tn.gov.in/judis WP No. 25979 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.J.Balasundar For Respondent(s): Ms.Amirta Dinakaran 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. Amirta Dinakaran, 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 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. 25979 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 (3/3) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To 1. The Deputy Commissioner (ST) GST Appeals, Chennai-1, No.1, PAPJM Buildings (Annex), Third Floor, Greams Road, Chennai-600 006 2. Deputy Commercial Tax Officer (ST) Deputy State Tax Officer-1, MMDA Colony Assessment Circle, No.88, 2nd Floor, Mayoor Ramanathan Salai, Chetpet, Chennai-600 008 https://www.mhc.tn.gov.in/judis WP No. 25979 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 25979 of 2026 (3/3) 17-07-2026 https://www.mhc.tn.gov.in/judis