WP No. 27789 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. 27789 of 2026 and WMP.Nos.30454 & 30456 of 2026 India Seah Precision Metal Private Limited., Represented by its Additional Director Mr.Jung Jin Moon, Plot No.47, Sojitz Motherson Industrial Park, Singadivakkam Village, Kancheepuram - 631561. ..Petitioner Vs The Assistant Commissioner (ST) Kancheepuram assessment circle, C T Building, first floor, collectorate campus, Kancheepuram - 631501. ..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. ZD331225320040A dated 20.12.2025 u/s.73 of the TNGST Act, 2017 along with a summary of the order dated 20.12.2025 in Reference No. ZD331225320040A on the file of the Respondent relating to F.Y.2021-22 and quash the same. For Petitioner: Mr. K.G.Jayasuriya for Ms. Janani N. For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 20.12.2025 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. 27789 of 2026 __________ Page2 of 4 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. 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 https://www.mhc.tn.gov.in/judis WP No. 27789 of 2026 __________ Page3 of 4 To The Assistant Commissioner (ST) Kancheepuram assessment circle, C T Building, first floor, collectorate campus, Kancheepuram - 631501. https://www.mhc.tn.gov.in/judis WP No. 27789 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 27789 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis