WP No. 27742 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 WP No. 27742 of 2026 and WMP Nos.30415 and 30417 of 2026 Tvl Sincere Security Management Service Pvt Ltd Represented by its Director Mrs Jeyageetha D Block 7/1, Apollo Chalet,7th Street, Anna Nagar East,Chennai - 600102. ..Petitioner(s) Vs The State Tax Officer Ayanavaram Assessment Circle No 1, Greams Road, 3rd Floor, PAPJM Annex Building, Chennai 600 006 ..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 in proceedings in GSTIN No. 33AANCS1124RIZO/2021-22 dated 02.01.2025 and quash the same. For Petitioner(s): Mr.Vijayakumar D For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) ORDER An order dated 02.01.2025 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. 27742 of 2026 __________ Page2 of 5 2. Ms.Amirta, 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. 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 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No https://www.mhc.tn.gov.in/judis WP No. 27742 of 2026 __________ Page3 of 5 KAS To. The State Tax Officer Ayanavaram Assessment Circle No 1, Greams Road, 3rd Floor, PAPJM Annex Building, Chennai 600 006 https://www.mhc.tn.gov.in/judis WP No. 27742 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27742 of 2026 (1/2) 29-07-2026 https://www.mhc.tn.gov.in/judis WP No. 27742 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis