WP No. 27734 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 W.P.No.27734 of 2026 and W.M.P.No.30402 of 2026 Sri Lakshmi Narayana Kadher Bhavan Rep by its proprietor R.Murugesan No.22/8,19 Cutchery Road Vaniyambadi-635 751 ..Petitioner(s) Vs The Assistant Commissioner (ST (FAC) Vaniyambadi Assessment Circle Vaniyambadi ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of Writ of Certiorari, calling for the records of the respondent in his proceedings in GSTIN - 33BVKPM306P1Z2/2021-22 and quash the order dated 04.11.2025 passed therein. For Petitioner(s): Mr.P.V.Sudakar For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) ORDER Order dated 04.11.2025 is assailed on the ground that no reasons were recorded in support of the conclusions. 2.Adverting to impugned order dated 04.11.2025, learned counsel points https://www.mhc.tn.gov.in/judis WP No. 27734 of 2026 __________ Page2 of 4 out that the petitioner’s reply was referred to and that it was recorded that such reply is not suitable. 3.Ms.Amirta, learned Government Counsel (Tax), accepts notice for the respondent. She points out that the petitioner has approached this Court belatedly. 4.On perusal of the impugned order, it is noticeable that there is reference to the tax payer’s reply. Thereafter, a conclusion is recorded that the reply is not suitable. No reasons are mentioned in support of such conclusion. 5.Without prejudice to the contentions, learned counsel for the petitioner submits that he will remit 10% of the tax demand under the impugned order as a condition for remand. He has made an endorsement to that effect. 6.Considering the fact that the order is unreasoned, subject to the remittance of 10% of the tax demand, as agreed to, the impugned order is set aside and the matter is remanded for reconsideration. A fresh order shall be issued within three (3) months from the date of remittance of 10% of the tax demand. https://www.mhc.tn.gov.in/judis WP No. 27734 of 2026 __________ Page3 of 4 7.The Writ Petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 29-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To. The Assistant Commissioner (ST)(FAC) Vaniyambadi Assessment Circle Vaniyambadi https://www.mhc.tn.gov.in/judis WP No. 27734 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27734 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis