WP No. 27678 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.27678 of 2026 and W.M.P.Nos.30349 and 30350 of 2026 Yoshin Sales India Private Limited Represented by its Director Mr Goutham Chander No 82/1, 2nd Floor, 4th Main Road, Jayaram Nagar, Kolathur, Chennai ..Petitioner(s) Vs 1. The Commercial Tax Officer Villivakkam Assessment Circle Room No 1 PAPJM Building (Annex) 2nd Floor Room No 207 Greams Road, Chennai 600 006 2. The Assistant Commissioner ST FAC Villivakkam Assessment Circle No. 1 PAPJM Annex Building, 2nd Floor, Room No. 204,Greams Road, Chennai 600 006 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, to call for the records in impugned order in DRC-07 dated 09.12.2025 bearing reference No. ZD331225127082X along with the detailed order dated 09.12.2025 issued under section 73 of the CGST Act on the file of the 1st Respondent for financial year 2021-2022, and quash the same. For Petitioner(s): Ms.A.Divya https://www.mhc.tn.gov.in/judis WP No. 27678 of 2026 __________ Page2 of 5 For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) 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. 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. 27678 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. 1. The Commercial Tax Officer Villivakkam Assessment Circle Room No 1 PAPJM Building (Annex) 2nd Floor Room No 207 Greams Road, Chennai 600 006 2. The Assistant Commissioner ST FAC Villivakkam Assessment Circle No. 1 PAPJM Annex Building, 2nd Floor, Room No. 204, Greams Road, Chennai 600 006 https://www.mhc.tn.gov.in/judis WP No. 27678 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27678 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis WP No. 27678 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis