WP No. 26694 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26694 of 2026 Tvl. S P R Dhall Producers Represented by its Partner, Mrs. Tinnelapudi Dheveya, No 72, Venkateswara Nagar, Kosappur, Chennai, Tamil Nadu-600 060. ..Petitioner Vs The Assistant Commissioner (ST) Madhavaram Assessment Circle, Room No.104, 1st Floor, Integrated Commercial, Taxes Building, Elephant Gate, Wall Tax Road, Chennai-600 003. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records leading to the issuance of impugned Order reference number ZD331225050563P dated 03-12-2025 FORM DRC-07 along with proceedings reference number GSTIN 33AECFS3744M1ZT/2021-22 dated 03-12-2025, by the Respondent herein and quash the same, and direct the Respondent to consider the matter afresh, after giving full and fair opportunity to the Petitioner to submit its reply and after affording opportunity of personal hearing to the Petitioner. For Petitioner: Mr. Prakash T C For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26694 of 2026 __________ Page2 of 4 ORDER Order dated 03.12.2025 is impugned primarily on the ground of breach of principles of natural justice by also asserting that the petitioner had no reason to check the common portal in view of the registration being cancelled on 29.10.2022. 2. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. On instructions, learned counsel for the petitioner agrees to pay 10% 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 10% 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 10% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 26694 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. 23-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Assistant Commissioner (ST) Madhavaram Assessment Circle, Room No.104, 1st Floor, Integrated Commercial, Taxes Building, Elephant Gate, Wall Tax Road, Chennai-600 003. https://www.mhc.tn.gov.in/judis WP No. 26694 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26694 of 2026 23-07-2026 https://www.mhc.tn.gov.in/judis