WP No. 31797 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31797 of 2026 and WMP.Nos.34956 & 34957 of 2026 Grace Super Store, Rep. by its Partner Gangadaran Vijayakumar No. 1/1, Koladi Main Road, Tiruverkadu, Chennai - 600 077. ..Petitioner Vs Assistant Commissioner (ST) Tiruverkadu Assessment Circle, Room No.105, first Floor, Varadharajapuram, No.4/109, Chennai-Bengaluru Highway, Nazaratpet, Chennai-600 123. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the impugned Order bearing GSTIN : 33AAOFG3060E1ZP (FY 2021-22) dated 07.11.2025 and its Consequential Demand Order dated 07.11.2025 having Reference No. ZD331125105940V issued by the Respondent and quash the same and consequently to direct the Respondent to lift the attachment of the Property. For Petitioner: Mr. Sanskar Samdaria For Respondent: Mr. I. Dinesh Additional Government Pleader (Tax) https://www.mhc.tn.gov.in/judis WP No. 31797 of 2026 __________ Page2 of 4 ORDER An order dated 07.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 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 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. The attachment of the petitioner’s property in relation to the impugned order shall be raised and the respondent shall issue a communication to that effect to the jurisdictional sub-registrar. https://www.mhc.tn.gov.in/judis WP No. 31797 of 2026 __________ Page3 of 4 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 KJ To Assistant Commissioner (ST) Tiruverkadu Assessment Circle, Room No.105, first Floor, Varadharajapuram, No.4/109, Chennai-Bengaluru Highway, Nazaratpet, Chennai-600 123. https://www.mhc.tn.gov.in/judis WP No. 31797 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 31797 of 2026 19-08-2026 https://www.mhc.tn.gov.in/judis