WP No. 25595 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25595 of 2026 and WMP.Nos.27931 & 27933 of 2026 Padmavati Enterprises, Rep by its Legal Heir of the Proprietor Mr Ritesh D, Ground Floor, No.47/1, Varadhamuthiappan Street, Sowcarpet, Chennai-600001. ..Petitioner Vs 1.The Deputy Commissioner (CT) GST Appeals, Chennai-North Greams Road, Chennai-600 006. 2.The Assistant Commissioner (ST), Mannady Assessment Circle, Room No.204, 2nd Floor, No.32, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai. ..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 2nd Respondent in order dated 29.12.2025 in GSTIN 33AAGPD9727P1ZA/2021-22 bearing Reference No. ZD331225428485F and the consequential rejection of appeal order dated 23.05.2026 in FORM GST APL-02 bearing Reference No. ZD330526232666A passed by the 1st Respondent and quash the same as illegal, arbitrary and in violation of principle of natural justice. For Petitioner: Ms.Darshita.R For Respondents: Mr. R. Sethu Prabakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25595 of 2026 ORDER An order in original dated 29.12.2025 and the consequential appellate order dated 23.05.2026 are 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. Learned counsel for the petitioner submits that 10% pre-deposit was made while lodging the appeal and the petitioner would remit an additional 15% of the tax demand so as to remit 25% in the aggregate as a condition for remand. An endorsement has been made on the bundle to that effect. 4. Subject to the petitioner remitting an additional 15% of the disputed tax demand under the order in original, as agreed to, after giving credit to 10% pre-deposit made earlier, within thirty days from the date of receipt of a copy of this order, the impugned order in original is set aside and the matter is remanded to the original authority 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 additional 15% of the disputed tax demand. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25595 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 Deputy Commissioner (CT) GST Appeals, Chennai-North Greams Road, Chennai-600 006. 2.The Assistant Commissioner (ST), Mannady Assessment Circle, Room No.204, 2nd Floor, No.32, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25595 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25595 of 2026 and WMP.Nos.27931 & 27933 of 2026 15-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis