WP No. 27723 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.27723 of 2026 and W.M.P.Nos.30390 and 30391 of 2026 M/s.Gold Star Trading Company (Represented by its Partner Krishnan Devananth) 84, NA, Sembudoss Street, Chennai, Tamilnadu-600001 ..Petitioner(s) Vs The Superintendent, Chennai North Commissionerate, Egmore Division, Range- II, 1st Floor, Newry Towers, No.2054 I , Anna Nagar, Chennai- 600 040. ..Respondent(s) Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for the records on the files of the Respondent herein vide Order in Original No.01/2025-26 GST dated 27th October 2025 along with the summary of the order in GST DRC 07 No.ZD3310252973020 dated 27th October 2025 for the period between April 2018 to March 2019, quash the same. For Petitioner(s): Ms.S.Vishnupriya For Respondent(s): Mr.Rajendran Raghavan Senior Standing Counsel ORDER An Assessment order is impugned primarily on the ground that the https://www.mhc.tn.gov.in/judis WP No. 27723 of 2026 __________ Page2 of 5 petitioner was not provided a reasonable opportunity to submit supporting documents. 2. Mr.Rajendran Raghavan, learned Senior Standing Counsel, accepts notice on behalf of the sole respondent. 3. 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 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS https://www.mhc.tn.gov.in/judis WP No. 27723 of 2026 __________ Page3 of 5 To. The Superintendent, Chennai North Commissionerate, Egmore Division, Range- II, 1st Floor, Newry Towers, No.2054 I , Anna Nagar, Chennai- 600 040. https://www.mhc.tn.gov.in/judis WP No. 27723 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAS W.P.No. 27723 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis WP No. 27723 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis