WP No. 31869 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31869 of 2026 and WMP.Nos.35047 & 35050 of 2026 Sree Hari Krishna Enterprises Rep by its proprietor Senthil Kumar, No.124, Kandrampalli Village and Post, Ambur-635811. ..Petitioner Vs Deputy State Tax Officer 1, Ambur Ward-D, Block-30, T.S.No.79/2, D.No. 87/4, Union Bank 1st Floor, Bye Pass Road, Mel Krishnapuram, Ambur- 635 802. ..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 relating to the Respondent order in GST DRC 07 dated 16.12.2025 bearing no. ZD331225256288B issued by the Respondent under Section 73 of the TNGST Act, 2017 for the financial year 2021-22, quash the same. For Petitioner: Ms. Vaani Sreekant Iyer For Respondent: Mr. R. Sethu Prabakaran Government Advocate (Tax) ORDER An assessment order dated 16.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 31869 of 2026 __________ Page2 of 4 2. Mr. R.Sethu Prabakaran, learned Government Advocate (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 50% 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 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 assessment 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 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. 20-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 31869 of 2026 __________ Page3 of 4 To Deputy State Tax Officer 1, Ambur Ward-D, Block-30, T.S.No.79/2, D.No. 87/4, Union Bank 1st Floor, Bye Pass Road, Mel Krishnapuram, Ambur- 635 802. https://www.mhc.tn.gov.in/judis WP No. 31869 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 31869 of 2026 20-08-2026 https://www.mhc.tn.gov.in/judis