WP No. 26194 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. 26194 of 2026 and WMP No.28595 of 2026 Attidude Garments Represented by its Proprietor, Saleem Kajamohideen, No.18, Thiyagaraya Street, Sevenwells, Chennai 600001 ..Petitioner(s) Vs The Assistant Commissioner (ST), Mannady Assessment Circle, Room No. 204, 2nd Floor, No.32 Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai 600 003 ..Respondent(s) 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 of the respondents demand order made in Reference No. ZD331225450325P dated 30.12.2025 and quash the same and consequently direct the respondent to given an opportunity of personal hearing. For Petitioner(s): Mr.P. Suresh Babu For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26194 of 2026 __________ Page2 of 4 ORDER An order dated 30.12.2025 is 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 the sole 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. https://www.mhc.tn.gov.in/judis WP No. 26194 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is 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 The Assistant Commissioner ST, Mannady Assessment Circle, Room No. 204, 2nd Floor, No.32 Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai 03 https://www.mhc.tn.gov.in/judis WP No. 26194 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26194 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis