WP No. 27668 of 2026 __________ Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.27668 of 2026 and W.M.P.Nos.30336 and 30337 of 2026 TVL Power Logistics Private Limited, Represented by its Director Mr.P.Nandakumar 29, 2nd Street, 5th Block, Kannadasan Nagar, Kodungaiyur, Chennai - 600 118. ..Petitioner(s) Vs The Assistant Commissioner (ST) (FAC) Harur Assessment Circle, Integrated Commercial taxes building, Elephant Gate Bridge Road, Chennai - 600003. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records relating to the detailed impugned Order bearing Reference No. GSTIN: 33AADCP7423L1ZB/2021-22 dated 27.12.2025, along with the Summary Order in Form DRC-07 bearing Reference No. ZD331225409095P dated 27.12.2025, passed by the Respondent, and quash the same as being arbitrary, without jurisdiction, and passed in violation of the principles of natural justice. For Petitioner(s): Mr.Gowtham.P For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 27668 of 2026 __________ Page2 of 5 ORDER An order dated 27.12.2025 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 50% 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 50% 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 50% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 27668 of 2026 __________ Page3 of 5 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. 29-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To. The Assistant Commissioner (ST) (FAC) Harur Assessment Circle, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai - 600003. https://www.mhc.tn.gov.in/judis WP No. 27668 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27668 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis WP No. 27668 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis