WP Nos.30238 & 30244 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 Nos.30238 & 30244 of 2026 and WMP.Nos.33186, 33188, 33195 & 33198 of 2026 M/s. Rajeshwar Traders Represented by its proprietor, Mahipal Singh, No.3-4, Mumtaz Nagar, Vadaperumbakkam, Chennai 600 060. ..Petitioner in both WPs. Vs The Assistant Commissioner (ST) (FAC) Cholavaram Assessment Circle, Integrate commercial taxes Building, Chennai 600 003. ..Respondent in both WPs. Prayer in W.P.No.30238 of 2026 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the file of the Respondent and to quash the impugned assessment order dated 30.12.2023 bearing GSTIN no. 33CUDPS1268P1Z3/2017-18 passed by the Respondent as arbitrary. Prayer in W.P.No.30244 of 2026 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the file of the Respondent and to quash the impugned assessment order dated 30.12.2023 bearing GSTIN no. 33CUDPS1268P1Z3/2017-18 passed by the Respondent as arbitrary. https://www.mhc.tn.gov.in/judis WP Nos.30238 & 30244 of 2026 __________ Page2 of 4 In both WPs. For Petitioner: Mr. J. Ashish For Respondents: Mr.I.Dinesh Additional Government Pleader (Tax) COMMON ORDER Assessment orders dated 30.12.2023 are assailed in these two writ petitions on the ground of alleged breach of principles of natural justice. 2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent. 3. The period of limitation for filing appeals has expired. On instructions, learned counsel for the petitioner agrees to pay 100% of the disputed tax demand in respect of each assessment order. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits 100% of the disputed tax demand in respect of each assessment order, as agreed to, within ninety days from the date of receipt of a copy of this order, the impugned assessment orders are set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh assessment orders shall be issued within three months from the date of remittance of 100% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP Nos.30238 & 30244 of 2026 __________ Page3 of 4 5. The writ petitions are disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 13-08-2026 Index : Yes/No (2/2) Neutral Citation : Yes/No KJ To The Assistant Commissioner (ST) (FAC) Cholavaram Assessment Circle, Integrate commercial taxes Building, Chennai 600 003. https://www.mhc.tn.gov.in/judis WP Nos.30238 & 30244 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY J. KJ WP Nos.30238 & 30244 of 2026 13-08-2026 (2/2) https://www.mhc.tn.gov.in/judis