WP No. 27615 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 WP No. 27615 of 2026 and WMP Nos.30271 and 30275 of 2026 TVL SR Engineering Works and Fabricators Rep. by its Proprietor S.Raja No.31/173-1, MSA Rice Mill, Nattamangalam, Madayankuttai Post, Mettur Dam, Salem 636 452. ..Petitioner(s) Vs The State Tax Officer Mettur Assessment Circle, Mettur, Salem District ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for records pertaining to the impugned order passed by the Respondent vide his order in GSTIN33BUSPR7158B2Z9/2019-2020 dated 13.08.2024 along with summary order passed in Reference No. ZD330824128084J dated 16.08.2024 and quash the same as it is illegal, without jurisdiction. For Petitioner(s): Mr.P.Arumugam For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) ORDER Order dated 13.08.2024 and the consequential summary order dated 16.08.2024 are 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. 27615 of 2026 __________ Page2 of 5 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. 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 (1/3) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS https://www.mhc.tn.gov.in/judis WP No. 27615 of 2026 __________ Page3 of 5 To. The State Tax Officer Mettur Assessment Circle, Mettur, Salem District https://www.mhc.tn.gov.in/judis WP No. 27615 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27615 of 2026 (1/3) 29-07-2026 https://www.mhc.tn.gov.in/judis WP No. 27615 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis