Tvl Grt Hotels and Resorts Private Limited, v. Assistant Commissioner St

ORDER An order dated 10.02.2026 is assailed primarily on the ground that the petitioner was not provided a reasonable opportunity to submit supporting documents.

¶2Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of respondents 1, 2 and 4 and Mr.K.S.Ramasamy, learned senior standing counsel, accepts notice on behalf of the third respondent.

¶3On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. Page3 of 5

¶4Subject to the condition that the petitioner remits 25% of the disputed tax demand 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.

¶5The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 23-07-2026 (2/6) Index: Yes/No Speaking/Non-speaking order RNA Page4 of 5 To

¶1Assistant Commissioner St T. Nagar Assessment Circle, No 46, Mylapore Taluk office building, Greenways Road, Chennai 600 028

¶2Deputy Commissioner ST Central-III, Zone PAPJM Building, 3rd Floor, No. 1 Greams Road, Egmore, Chennai-600006

¶3The Assistant Commissioner (st) T.Nagar Assessment circle, No. 46, Mylapore Taluk office building, Greenways road, Chennai-028.

¶4The Deputy Commissioner (ct) LTU4th Floor, Integrated Commercial Taxes Department, Nandanam, Chennai-035. Page5 of 5

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.29298 & 29300 of 2026 23-07-2026 (2/6)

Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.29298 & 29300 of 2026 Tvl GRT Hotels and Resorts Private Limited, Rep by its Vice - President Mr. K. Suriyanarayanan, No. 134-136, Usman Road, Thiyagaraya Nagar, Chennai 600 017. Tamil nadu ..Petitioner(s) Vs 1. Assistant Commissioner St T. Nagar Assessment Circle, No 46, Mylapore Taluk office building, Greenways Road, Chennai 600 028 2. Deputy Commissioner ST Central-III, Zone PAPJM Building, 3rd Floor, No. 1 Greams Road, Egmore, Chennai-600006 3. The Assistant Commissioner (st) T.Nagar Assessment circle, No. 46, Mylapore Taluk office building, Greenways road, Chennai-028. 4. The Deputy Commissioner (ct) LTU4th Floor, Integrated Commercial Taxes Department, Nandanam, Chennai-035. ..Respondent(s) Page2 of 5 PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records of the 1st Respondent herein in Impugned order in GSTIN 33AAACG3608B1ZD / 2019- 2020 dated 10.02.2026 and quash the same. For Petitioner(s): Ms.G Vardini Karthik For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) for R1, R2 & R4 Mr.K.S.Ramasamy, Sr. SC for R3 ***************