WP No. 15272 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. 15272 of 2026 W.M.P.Nos.16467 & 16470 of 2026 Amudha Meenakshi Sundaram ...Petitioner(s) Vs 1. The Assistant Commissioner (ST) (FAC) Kundrathur Assessment Circle, No.4/109, 1st Floor, Bangalore, Chennai Highway, Varadarajapuram, Nazarathpet, Chennai-600 122 2. The Deputy Commissioner (ST), Kanchipuram Zone, 1st Floor, Commercial Taxes Building, Collectorate Campus, Kanchipuram 631501 ..Respondent(s) Prayer:- Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus or any other appropriate Writ, Order or Direction in the nature of a Writ, calling for the records relating to the Impugned Intimation Notice dated 27.02.2026 Ref: GSTIN: 33ANYPA0274B2ZC/2025-26 issued by the 1st Respondent, and Quash the same as being illegal, arbitrary, and violative of Articles 14 and 19(1)(g) of the Constitution of India and Consequently Direct the Respondents to receive the balance of the 25% of the disputed tax amount in compliance with the conditional order dated 25.09.2025 in W.P. No. 36312 of 2025. For Petitioner(s): Ms.L.Meenakshi for Mr.Dinesh M For Respondent(s): Ms.Amirtha Poonkodi Dinakaran Government Advocate https://www.mhc.tn.gov.in/judis WP No. 15272 of 2026 __________ Page2 of 4 ORDER Order dated 12.02.2025 was challenged in W.P.No.36312 of 2025. Subject to the condition of depositing 25 % of the disputed tax in cash within sixty days from the date of receipt of a copy of the order, the impugned order was set aside and the matter was remanded for fresh consideration and orders. On the ground that the petitioner had not complied with the conditional order, the recovery notice was issued and such notice is challenged in this Writ Petition. 2. At the hearing on 17.04.2026, this Court recorded the petitioner’s undertaking to deposit a further sum of Rs.4,64,976/- towards compliance and directed that the matter be listed for reporting compliance. At today’s hearing, the petitioner has filed a compliance memo stating that a sum of Rs.5,64,976/- was deposited. Details of such deposit are set out in the memo. Upon examining the same and being satisfied that the earlier conditional order was complied with, this Writ Petition is disposed of by setting aside the impugned intimation notice dated 27.02.2026 and by directing that further orders be issued in compliance with the earlier order of this Court. Consequently, connected Writ 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 EP https://www.mhc.tn.gov.in/judis WP No. 15272 of 2026 __________ Page3 of 4 To 1. The Assistant Commissioner (ST) (FAC) Kundrathur Assessment Circle, No.4/109, 1st Floor, Bangalore, Chennai Highway, Varadarajapuram, Nazarathpet, Chennai-600 122 2. The Deputy Commissioner (ST), Kanchipuram Zone, 1st Floor, Commercial Taxes Building, Collectorate Campus, Kanchipuram 631501 https://www.mhc.tn.gov.in/judis WP No. 15272 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. EP WP No. 15272 of 2026 W.M.P.Nos.16467 & 16470 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis