WP No. 31705 of 2026 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31705 of 2026 and W.M.P. Nos.34847 and 34850 of 2026 IFIN Commodities Limited Represented By its Authorised Signatory Pushparaj A.V, Plot No 12-A, Kamak Towers, Lawsar Street,Guindy, Chennai, Tamil Nadu 600 032 ..Petitioner Vs Commercial Tax Officer Nungambakkam, Central III, Chennai Central Nungambakkam Assessment Circle, No 88, Mayor Ramanathan Salai, Chetpet, Chennai 31 ..Respondent Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the file of the Respondent in Order in Reference No ZD331225443348G passed under Section 73 of the TNGST Act, 2017 for the Financial Year 2021- 2022 dated 30.12.2025 passed by the Respondent and quash the same as illegal and not in accordance with law. For Petitioner: Mr.Sivaraman R For Respondent: Ms.G.Dhana Madhri, Special Government Pleader (Tax) ORDER An order dated 30.12.2025 is assailed primarily on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. https://www.mhc.tn.gov.in/judis WP No. 31705 of 2026 __________ Page2 of 3 2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondent. 3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the remittance of 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, 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. 19.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Commercial Tax Officer Nungambakkam, Central III, Chennai Central Nungambakkam Assessment Circle, No 88, Mayor Ramanathan Salai, Chetpet, Chennai 31 https://www.mhc.tn.gov.in/judis WP No. 31705 of 2026 __________ Page3 of 3 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 31705 of 2026 19.08.2026 https://www.mhc.tn.gov.in/judis