WP No. 27681 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.27681 of 2026 and W.M.P.Nos.30352 and 30353 of 2026 M/s. Sasi Agency Represented by its Proprietor Mr. Sasikumar SF No 219/15 Door No 12/114, Mangadu Main Road, Paraniputhur, Chennai, Tiruvallur, Tamil Nadu, 600122 ..Petitioner(s) Vs The Assistant Commissioner (ST) Porur Assessment Circle, No. 4/109 I Floor, Bangalore Highway Road, Varadharajapuram, Nazarathpet, Chennai 123 ..Respondent(s) Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, to call for the records of Impugned Assessment Order dated 09.12.2025 and its consequential DRC 07 Order dated 09.12.2025 Vide Ref. No. ZD331225130897B issued by the respondent and quash the same. For Petitioner(s): M/s.Abdul Rahman For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 09.12.2025 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. 27681 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. 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. 5. The writ petition is disposed of. Consequently, connected miscellaneous petitions are closed. No 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. 27681 of 2026 __________ Page3 of 5 To. The Assistant Commissioner (ST) Porur Assessment Circle, No. 4/109 I Floor, Bangalore Highway Road, Varadharajapuram, Nazarathpet, Chennai 123 https://www.mhc.tn.gov.in/judis WP No. 27681 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27681 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis WP No. 27681 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis