WP No. 26203 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26203 of 2026 and WMP Nos.28599 and 28601 of 2026 Sidharth Enterprises Rep. by its Proprietor Bhasker Masilamani, L.I.G. 596, 15th Cross Street, Mugappair Eri Scheme, Chennai, Tamil Nadu, 600037. ..Petitioner(s) Vs Assistant Commissioner (ST) J.J.Nagar Assesment circle, 1, PAPJM Annex Building, 2nd Floor, Greams Road, Chennai - 600006. ..Respondent(s) Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for the records relating to the impugned order in GSTIN 33AIMPM7092G1ZZ FY 2021-2022 dated 06.11.2025 passed by the Respondent and its consequential Demand Order dated 06.11.2025 having Reference No. ZD3311250918939 issued by the Respondent and quash the same. For Petitioner(s): Mr.Deepak Kumara A.D For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26203 of 2026 __________ Page2 of 4 ORDER An order dated 06.11.2025 and the consequential demand order dated 06.11.2025 are assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of 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. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 26203 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. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To Assistant Commissioner (ST) J.J.Nagar Assesment Circle, 1, PAPJM Annex Building, 2nd Floor, Greams Road, Chennai - 600006. https://www.mhc.tn.gov.in/judis WP No. 26203 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26203 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis