WP No. 30479 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30479 of 2026 and WMP.Nos.33462 & 33463 of 2026 Indus Paints Rep by its proprietor - Vijayakumar Suresh 2nd floor, No.31/A, 4th street Tansi Nagar, Velacherry Chennai-600 042. ..Petitioner Vs 1. Assistant Commissioner (ST) Velachery Assessment circle No.571, Integrated commercial Taxes and Registration Department (South Tower) 2nd floor, Anna salai, Nandanam Chennai-35. 2. Deputy Commissioner (ST), GST Appeal, No 1, 2nd Floor, PAPJM Building, Greams Road, Chennai-06. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the impugned order of the first respondent passed in GSTIN : 33BFUPS2908M1ZR/2018-19 dated 09-03-2024 and the consequential impugned order passed by the 2nd respondent with reference no. ZD3310241687868 dated 23-10-2024 and quash the same. For Petitioner: Mr. Kabil Dev S For Respondents: Ms. G. Dhana Madhri Special Government Pleader (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 30479 of 2026 ORDER An order in original dated 09.03.2024 and appellate order dated 23.10.2024 are assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Ms. G. Dhana Madhri, learned Special Government Pleader (Tax), accepts notice on behalf of the respondents. 3. Learned counsel for the petitioner submits that more than 50% of the tax demand, out of the total demand of Rs.5,13,764/-, under the impugned order was recovered. He refers to the electronic liability ledger in this regard. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that more than 50% of the tax demand was indeed recovered from the electronic liability ledger of the petitioner, the impugned order in original is set aside so as to provide an opportunity to the petitioner to contest the tax demand on merits. Consequently, the matter is remanded to the first respondent for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of verifying and __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 30479 of 2026 confirming the above mentioned recovery. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the order in original shall stand raised. 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. 13-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. Assistant Commissioner (ST) Velachery Assessment circle

No.571, Integrated commercial Taxes and Registration Department (South Tower) 2nd floor, Anna salai, Nandanam Chennai-35. 2. Deputy Commissioner (ST), GST Appeal, No 1, 2nd Floor, PAPJM Building, Greams Road, Chennai-06. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 30479 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 30479 of 2026 13-08-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 30479 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30479 of 2026 and WMP.Nos.33462 & 33463 of 2026 Indus Paints Rep by its proprietor - Vijayakumar Suresh 2nd floor, No.31/A, 4th street Tansi Nagar, Velacherry Chennai-600 042. ..Petitioner Vs 1. Assistant Commissioner (ST) Velachery Assessment circle No.571, Integrated commercial Taxes and Registration Department (South Tower) 2nd floor, Anna salai, Nandanam Chennai-35. 2. Deputy Commissioner (ST), GST Appeal, No 1, 2nd Floor, PAPJM Building, Greams Road, Chennai-06. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the impugned order of the first respondent passed in GSTIN : 33BFUPS2908M1ZR/2018-19 dated 09-03-2024 and the consequential impugned order passed by the 2nd respondent with reference no. ZD3310241687868 dated 23-10-2024 and quash the same. For Petitioner: Mr. Kabil Dev S For Respondents: Ms. G. Dhana Madhri Special Government Pleader (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 30479 of 2026 ORDER An order in original dated 09.03.2024 and appellate order dated 23.10.2024 are assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Ms. G. Dhana Madhri, learned Special Government Pleader (Tax), accepts notice on behalf of the respondents. 3. Learned counsel for the petitioner submits that more than 50% of the tax demand, out of the total demand of Rs.5,13,764/-, under the impugned order was recovered. He refers to the electronic liability ledger in this regard. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that more than 50% of the tax demand was indeed recovered from the electronic liability ledger of the petitioner, the impugned order in original is set aside so as to provide an opportunity to the petitioner to contest the tax demand on merits. Consequently, the matter is remanded to the first respondent for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of verifying and __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 30479 of 2026 confirming the above mentioned recovery. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the order in original shall stand raised. 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. 13-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. Assistant Commissioner (ST) Velachery Assessment circle

No.571, Integrated commercial Taxes and Registration Department (South Tower) 2nd floor, Anna salai, Nandanam Chennai-35. 2. Deputy Commissioner (ST), GST Appeal, No 1, 2nd Floor, PAPJM Building, Greams Road, Chennai-06. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 30479 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 30479 of 2026 13-08-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis