WP No. 27631 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. 27631 of 2026 and WMP Nos.30287 and 30289 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 Assistant Commissioner ST Mettur Assessment Circle, Mettur, Salem District ..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 records pertaining to the impugned order passed by the Respondent vide his order in GSTIN- 33BUSPR7158B2Z9 /2022-2023 dated 22.01.2026 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice. For Petitioner(s): Mr.P.Arumugam For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 22.01.2026 is 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. 27631 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 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. 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 (2/3) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS https://www.mhc.tn.gov.in/judis WP No. 27631 of 2026 __________ Page3 of 5 To. The Assistant Commissioner (ST) Mettur Assessment Circle, Mettur, Salem District https://www.mhc.tn.gov.in/judis WP No. 27631 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27631 of 2026 (2/3) 29-07-2026 https://www.mhc.tn.gov.in/judis WP No. 27631 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis