WP No. 26078 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. 26078 of 2026 and WMP.Nos.28467 & 28472 of 2026 M/s. B.R. Bafna, Rep By its Proprietor Rickab Chand Bafna 80/64, Godown Street, Flower Bazaar, Chennai, Tamil Nadu 600 001. ..Petitioner Vs The Assistant Commissioner Kothawalchavadi, North I, Chennai North, Tamil Nadu. ..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 relating to the DRC-07 order dated 06.12.2025, bearing Reference No. ZD3312250968825 on the file of the respondent and quash the same. For Petitioner: Mr. Prince Simon For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 06.12.2025 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. 26078 of 2026 __________ Page2 of 4 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. 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 https://www.mhc.tn.gov.in/judis WP No. 26078 of 2026 __________ Page3 of 4 To The Assistant Commissioner Kothawalchavadi, North I, Chennai North, Tamil Nadu. https://www.mhc.tn.gov.in/judis WP No. 26078 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26078 of 2026 and WMP.Nos.28467 & 28472 of 2026 21-07-2026 https://www.mhc.tn.gov.in/judis