WP No. 27782 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27782 of 2026 and WMP.Nos.30450 & 30452 of 2026 Tvl. TIM EXIM Represented by its Proprietor, Mr.Ganapathy Rajeswaran, F3, Shree Krupa, No.2/15, 36th Street, Nanganallur, Chennai, Tamil Nadu-600061. ..Petitioner Vs Deputy State Tax Officer Nanganallur Assessment Circle, Room no.224, 2nd floor, Nandanam, no.571, Integrated commercial taxes and registration department (south tower), Chennai - 600035. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records on the file of Respondent in passing the impugned order in GSTIN No. 33AGIPR6488B1Z7/2021-22 dated 18.12.2025 for the Financial Year 2021-22, to quash the same as arbitrary, illegal and devoid of merit and consequentially permit the petitioner to file an appeal against the impugned order dated 18.12.2025 by condoning the delay of 96 days in filing the appeal. For Petitioner: Mr. Mudit Bohara Mr. K. Aravindan For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 27782 of 2026 __________ Page2 of 4 ORDER An order dated 18.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the 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. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 27782 of 2026 __________ Page3 of 4 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 Neutral Citation : Yes/No KJ To Deputy State Tax Officer Nanganallur Assessment Circle, Room no.224, 2nd floor, Nandanam, no.571, Integrated commercial taxes and registration department (south tower), Chennai - 600035. https://www.mhc.tn.gov.in/judis WP No. 27782 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 27782 of 2026 and WMP.Nos.30450 & 30452 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis