WP No. 32451 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 32451 of 2026 and WMP.Nos.35672 & 35674 of 2026 Jeiyam & Co. Represented by its Proprietor Muthuraman Thirugnanam 1-B, F-1, Vignesh Flats, Arul Murugan Nagar, Zamin Pallavaram, Kancheepuram, Tamil Nadu - 600 043. ..Petitioner Vs The Deputy State Tax Officer (Formerly known as Deputy Commercial Tax Officer), Chromepet Assessment Circle, Room No.336, Integrated Commercial taxes and Registration Building, 571, 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 pursuant to the impugned order passed by the Respondent on 08-01-2025 with the reference ZD 330 125 067 9582 in GSTIN No. 33AEYPT9656B2ZS/ 2020-21 and quash the same as arbitrary. For Petitioner: Mr. Kabil Dev S https://www.mhc.tn.gov.in/judis WP No. 32451 of 2026 __________ Page2 of 4 For Respondent: Ms. Amirta Poonkodi Dinakaran Additional Government Pleader (Tax) ORDER An order dated 08.01.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. Amirta Poonkodi Dinakaran, 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 five months from the date of remittance of 25% of the disputed tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 32451 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. 24-08-2026 Index : Yes/No (2/2) Neutral Citation : Yes/No KJ To The Deputy State Tax Officer (Formerly known as Deputy Commercial Tax Officer), Chromepet Assessment Circle, Room No.336, Integrated Commercial taxes and Registration Building, 571, Anna Salai, Nandanam, Chennai-600 035. https://www.mhc.tn.gov.in/judis WP No. 32451 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY J. KJ WP No. 32451 of 2026 24-08-2026 (2/2) https://www.mhc.tn.gov.in/judis