WP No. 30152 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30152 of 2026 and WMP.No.33111 of 2026 M/s. Janav Constructions Private Limited, Rep by its Director No.39/19, Flat No.G-3, Akshaya Apartments 3rd Main Road, Nanganallur, Chennai-600 061. ..Petitioner Vs The Assistant Commissioner (ST)(FAC) Nanganallur Assessment circle Integrated Commercial Taxes and Registration Department, South Tower, No.224, 2nd floor Anna salai, Nandanam, Chennai-600 035. ..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 of the respondent in his proceedings in GSTIN - 33AAECJ5059K1ZE/2020-21, quash the order dated 29.10.2024 passed therein. For Petitioner: Mr. P.V.Sudakar For Respondent: Mr.I.Dinesh Additional Government Pleader (Tax) ORDER An assessment order dated 29.10.2024 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. 30152 of 2026 __________ Page2 of 4 2. Mr. I. Dinesh, learned Additional Government Pleader (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 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 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. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 13-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 30152 of 2026 __________ Page3 of 4 To The Assistant Commissioner (ST)(FAC) Nanganallur Assessment circle Integrated Commercial Taxes and Registration Department, South Tower, No.224, 2nd floor Anna salai, Nandanam, Chennai-600 035. https://www.mhc.tn.gov.in/judis WP No. 30152 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 30152 of 2026 13-08-2026 https://www.mhc.tn.gov.in/judis