WP No. 30139 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. 30139 of 2026 Tvl. ARSL INDUSTRIES Rep. by its Prop. Subbiah Suresh, New No. 1/187, Old No. 1/23, Kundrathur Main Road, Periyapanichery, Chennai, Tamil Nadu 602101. ..Petitioner Vs 1. The Deputy Commissioner (Appeal), GST Appeal, Chennai I, Office of the Principal Commissioner of GST and Central Excise, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 2. The Deputy State Tax Officer Kundrathur Assessment Circle, Chennai-123. ..Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records relating to the impugned order No. GSTIN : 33CEZPS2783B1Z1 / 2021-2022 dated 31.10.2025 issued by the 2nd Respondent and to quash the same and consequently direct the 1st respondent to allow petitioner to pay liability of Rs.1,00,222/- (Rupees One Lakh Two Hundred and twenty-two only) as per the final balancing statement set out in the affidavit. https://www.mhc.tn.gov.in/judis WP No. 30139 of 2026 __________ Page2 of 4 For Petitioner: Ms. R. Pushpalatha For R1: For R2: Mr. R.P.Pragadish, Senior Standing Counsel Mr. J. Harikrishna, Junior Standing Counsel Mr.I.Dinesh Additional Government Pleader (Tax) ORDER An assessment order dated 31.10.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R.P.Pragadish, learned Senior Standing Counsel, accepts notice for the first respondent. Mr. I. Dinesh, learned Additional Government Pleader (Tax), accepts notice for the second respondent. 3. Learned counsel for the petitioner submits that 10% pre-deposit was made while lodging the appeal and the petitioner would remit an additional 15% of the tax demand so as to remit 25% in the aggregate as a condition for remand. An endorsement has been made on the bundle to that effect. 4. Subject to the petitioner remitting an additional 15% of the disputed tax demand, as agreed to, after giving credit to 10% pre-deposit made earlier, 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 to the second respondent for https://www.mhc.tn.gov.in/judis WP No. 30139 of 2026 __________ Page3 of 4 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 an additional 15% of the disputed tax demand. 5. The writ petition is disposed of on the above terms. There shall be no order as to costs. 13-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The Deputy Commissioner (Appeal), GST Appeal, Chennai I, Office of the Principal Commissioner of GST and Central Excise, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 2. The Deputy State Tax Officer Kundrathur Assessment Circle, Chennai-123. https://www.mhc.tn.gov.in/judis WP No. 30139 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 30139 of 2026 13-08-2026 https://www.mhc.tn.gov.in/judis