WP No. 31687 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31687 of 2026 and W.M.P. Nos.34825 and 34827 of 2026 Tvl Power Logistics Private Limited, Represented by its Director Mr P Nandakumar 29, 2nd Street, 5th Block, Kannadasan Nagar,Kodungaiyur, Chennai 600 118. ..Petitioner Vs The Assistant Commissioner (ST) (FAC) Harbour Assessment Circle, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai – 600 003. ..Respondent Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the detailed impugned Order bearing Reference No. GSTIN/33AADCP7423L1ZB/2021-22 dated 27.12.2025, along with the Summary Order in Form DRC-07 bearing Reference No. ZD3312254090206 dated 27.12.2025, passed by the Respondent, and quash the same as being arbitrary, without jurisdiction, and passed in violation of the principles of natural justice. For Petitioner: Mr.Gowtham P For Respondent: Ms.G.Dhana Madhri, Special Government Pleader ORDER An order dated 27.12.2025 is assailed primarily on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 31687 of 2026 __________ Page2 of 4 2. Ms.G.Dhana Madhri, learned Special 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 https://www.mhc.tn.gov.in/judis WP No. 31687 of 2026 __________ Page3 of 4 To The Assistant Commissioner (ST) (FAC) Harbour Assessment Circle, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai – 600 003. https://www.mhc.tn.gov.in/judis WP No. 31687 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 31687 of 2026 19.08.2026 https://www.mhc.tn.gov.in/judis