WP No. 27799 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. 27799 of 2026 and WMP.Nos.30467 & 30468 of 2026 Dinesh Kumar Sarawagi Sole Proprietor of Bhaarat Suppliers, Aged 54 years, No.70, 1st Floor, Room No.4, Sembudoss Street, Chennai - 600001. ..Petitioner Vs The Assistant Commissioner (ST) Broadway assessment circle, no.32, Integrated commercial taxes office, Room no.304, 3rd floor, elephant gate bridge road, Chennai - 600003. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records in order bearing Reference No. ZD330225235133Y dated 24.02.2025 u/s.73 of the TNGST Act, 2017 along with a summary of the order dated 24.02.2025 in Reference No. ZD330225235133Y on the file of the Respondent relating to F.Y.2020-21 and quash the same. For Petitioner: Mr. K.G.Jayasuriya for Ms. Janani N. For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 27799 of 2026 __________ Page2 of 4 ORDER Order dated 24-02-2025 is assailed on the grounds that the petitioner was not provided a reasonable opportunity to submit supporting documents and that there is a duplication as regards the mobile phone purchase value. 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 50% of the disputed tax demand in relation to issue nos.4 & 6 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 partly insofar as it relates to issue nos.4 & 6 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. 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. 27799 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 The Assistant Commissioner (ST) Broadway assessment circle, no.32, Integrated commercial taxes office, Room no.304, 3rd floor, elephant gate bridge road, Chennai - 600003. https://www.mhc.tn.gov.in/judis WP No. 27799 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 27799 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis