WP No. 26074 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26074 of 2026 and WMP Nos.28464 and 28465 of 2026 Unic Trading Company Private Limited Rep. by its Director Md Nijam No.1/1, First Floor, Lake Area, 5th Cross Road, Valluvar Kotam Back Side, Nungambakkam, Chennai, Tamil Nadu, 600034 ..Petitioner(s) Vs Assisant Commissioner Valluvarkottam Central III Chennai Central Commercial Tax Office Annex Greams Road (Near Thousand Lights West) Thousand Lights, Chennai, Tamil Nadu-600 006 ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for the records of the respondent vide his Order of Assessment bearing Reference No ZZD330625143610P in GSTIN/ 33AABCU2238C1ZW/ 2021-22 dated 14.06.2025 and to quash the same. For Petitioner(s): Mr.Saravanan G For Respondent(s): Ms.G.Dhana Madhri Government Counsel (Tax) ORDER An order dated 14.06.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 26074 of 2026 2. Ms.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of respondent.

3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% 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 25% 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, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. No costs. 17-07-2026 Index: Yes/No Neutral Citation: Yes/No KAS __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 26074 of 2026 To Assisant Commissioner Valluvarkottam Central III Chennai Central Commercial Tax Office Annex Greams Road (Near Thousand Lights West) Thousand Lights, Chennai, Tamil Nadu-600 006 __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 26074 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26074 of 2026 and WMP Nos.28464 and 28465 of 2026 17-07-2026 __________ Page4 of 4

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WP No. 26074 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26074 of 2026 and WMP Nos.28464 and 28465 of 2026 Unic Trading Company Private Limited Rep. by its Director Md Nijam No.1/1, First Floor, Lake Area, 5th Cross Road, Valluvar Kotam Back Side, Nungambakkam, Chennai, Tamil Nadu, 600034 ..Petitioner(s) Vs Assisant Commissioner Valluvarkottam Central III Chennai Central Commercial Tax Office Annex Greams Road (Near Thousand Lights West) Thousand Lights, Chennai, Tamil Nadu-600 006 ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for the records of the respondent vide his Order of Assessment bearing Reference No ZZD330625143610P in GSTIN/ 33AABCU2238C1ZW/ 2021-22 dated 14.06.2025 and to quash the same. For Petitioner(s): Mr.Saravanan G For Respondent(s): Ms.G.Dhana Madhri Government Counsel (Tax) ORDER An order dated 14.06.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 26074 of 2026 2. Ms.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of respondent.

3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% 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 25% 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, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. No costs. 17-07-2026 Index: Yes/No Neutral Citation: Yes/No KAS __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 26074 of 2026 To Assisant Commissioner Valluvarkottam Central III Chennai Central Commercial Tax Office Annex Greams Road (Near Thousand Lights West) Thousand Lights, Chennai, Tamil Nadu-600 006 __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 26074 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26074 of 2026 and WMP Nos.28464 and 28465 of 2026 17-07-2026 __________ Page4 of 4

https://www.mhc.tn.gov.in/judis