WP No. 27279 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27279 of 2026 and WMP.No.29880 of 2026 M/s. Shyam Auto Parts Rep. by its Proprietor Mr. Shyam Sunder Pareek, No. 8/15, Manickam Street, Choolai, Chennai-600 112. ..Petitioner Vs 1.The State Tax Officer Choolai Assessment Circle, Chennai, Tamil Nadu. 2.The Deputy Commissioner (CT) GST Appeals, Commercial Taxes Department, Chennai, Tamil Nadu. ..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 Impugned Assessment Order in Ref. No. ZD331225133566J dated 09.12.2025 under Section 73 of the CGST/TNGST Act, 2017, and uploaded the same along with the summary of order in DRC 07 for the Financial year 2021-22 from the files of the first respondent herein, quash the same. For Petitioner: Ms. Kumudhaa .G For Respondents: Ms. G. Dhana Madhri Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 27279 of 2026 ORDER An order dated 09.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of both the respondents. 3. Learned counsel for the petitioner submits that 10% pre-deposit was made earlier while lodging the appeal. She also submits that about 6% was recovered pursuant to the impugned order. On instructions, she submits that the petitioner agrees to remit additional amounts so as to remit 25% of the tax demand in the aggregate. 4. Subject to verifying and confirming the recoveries made earlier and subject further to the remittance of additional amounts so as to remit not less than 25% of the tax demand under the impugned order, 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 to the first respondent for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of verifying and confirming the above mentioned recovery. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 27279 of 2026 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. 24-07-2026 Index: Yes/No Neutral Citation: Yes/No kj To 1.The State Tax Officer Choolai Assessment Circle, Chennai, Tamil Nadu. 2.The Deputy Commissioner (CT) GST Appeals, Commercial Taxes Department, Chennai, Tamil Nadu. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 27279 of 2026 SENTHILKUMAR RAMAMOORTHY, J. kj WP No. 27279 of 2026 and WMP.No.29880 of 2026 24-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis