WP No. 26246 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. 26246 of 2026 and WMP Nos.28640 and 28641 of 2026 Tvl.Ponmani Stores Firm, Represented by its partner MR.K.S.D.J.Raja Singh, No.56, Jennis Road, Saidapet, Chennai-15. ..Petitioner(s) Vs The Assistant Commissioner (ST), Saidapet Assessment Circle, Room No.230, 2nd Floor, Integrated Registration and Commercial Tax Building, Nandhanam, Chennai-35. ..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 on the files of the respondent proceedings in DRC 07 (Rule 142) for the year 2019-20 (GSTIN No.33AAIFP5956C1Z9) dated 09.03.2026 and quash the same as illegal, invalid, without authority of law and in violation of the principles of natural justice. For Petitioner(s): Mr.Vijayakumar D For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 09.03.2026 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. 26246 of 2026 __________ Page2 of 4 2. Mr.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for 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. 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 https://www.mhc.tn.gov.in/judis WP No. 26246 of 2026 __________ Page3 of 4 To The Assistant Commissioner (ST), Saidapet Assessment Circle, Room No.230, 2nd Floor, Integrated Registration and Commercial Tax Building, Nandhanam, Chennai-35. https://www.mhc.tn.gov.in/judis WP No. 26246 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26246 of 2026 and WMP Nos.28640 and 28641 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis