WP No. 31737 of 2026 __________ IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31737 of 2026 and WMP Nos. 34892 and 34894 of 2026 ABS Engineering Solutions Rep. by its Proprietor, Mr.P. Shanmugasundaram, Having Office at No.2/86, Ground Floor, ANE Complex, 3rd Main Road, V.G.N. Nagar, Ayyapanthangal, Chennai-600 056 Now Having Office at No.5, Karapakkam Road, Chennai-116. ..Petitioner Vs The State Tax Officer Poonamallee Assessment Circle, Poonamallee, Chennai -600 123 ..Respondent Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for records of the impugned order in GSTIN 33BPGPS3582F2ZQ/2020-21 dated 24.02.2025 along with DRC-07 order under Section 73, Ref No.ZD330225235397G dated 24.02.2025 passed by the respondent and quash the same as illegal and arbitrary. For Petitioner: Mr. Abishek A M For Respondent: Mr.I.Dinesh, Additional Government Pleader (Tax) ORDER An order dated 24.02.2025 is assailed 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. 31737 of 2026 __________ 2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice for the respondent. 3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 50% 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 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, 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 petitions are closed. There shall be no order as to costs. 19.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The State Tax Officer Poonamallee Assessment Circle, Poonamallee, Chennai -600 123 https://www.mhc.tn.gov.in/judis WP No. 31737 of 2026 __________ SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 31737 of 2026 19.08.2026 https://www.mhc.tn.gov.in/judis