WP No. 30890 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30890 of 2026 and W.M.P. Nos.33947 and 33948 of 2026 Tvl New Star Enterprises Rep by its Proprietor Mr.L. Muniyandi 2/1, T.H.Road, Old Washermenpet Chennai -12 ..Petitioner Vs The Superintendent of CGST and Central Excise, Range-III Royapuram Division, Chennai North Commissionerate, 459, 2nd Floor, Ananda Office complex, Teynampet, Chennai-18 ..Respondent Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari calling for the records in the files of the respondent in Order-in-Original No. 7/2023-GST dated 16.12.2023 and quash the same is illegal, invalid without Jurisdiction and violated the principles of natural Justice. For Petitioner: Mr.Vijayakumar D For Respondent: Mr.Rajendran Raghavan, Senior Standing Counsel ORDER An order dated 16.12.2023 is assailed primarily on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 30890 of 2026 __________ Page2 of 4 2. Mr.Rajendran Raghavan, learned Senior Standing Counsel, accepts notice for the respondent. 3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 100% 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 100% 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 100% 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. 14.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi https://www.mhc.tn.gov.in/judis WP No. 30890 of 2026 __________ Page3 of 4 To The Superintendent of CGST and Central Excise, Range-III Royapuram Division, Chennai North Commissionerate, 459, 2nd Floor, Ananda Office complex, Teynampet, Chennai-18 https://www.mhc.tn.gov.in/judis WP No. 30890 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 30890 of 2026 14.08.2026 https://www.mhc.tn.gov.in/judis