WP No. 19200 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 19200 of 2026 and WMP.Nos.20477 & 20479 of 2026 Sri Vela Stores Rep by its Managing Director Karunanathi S, Kamala Ricemill Street, 3F, Kaaleeswari Complex, Pudhupalayam, Gobichettipalayam, Erode 638476. ..Petitioner Vs Superintendent of GST and Central Excise, Gobichettipalayam Range, Erode II Division, 21-B/ 17 First Floor, Modachur Road, Opp. HDFC Bank, Gobichettipalayam 638 476. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for Impugned order passed by the Respondent in Order in Original SL No. 93/2024-GST (SUPDT) dated 21.08.2024 pertaining to the Financial Year 2019-20 and quash the same. For Petitioner: Mr. Raghunandan Sriram For Respondent: Mr. Sai Srujan Tayi, SPC Ms. Pooja Jain, Jr.PC ORDER An order dated 21.08.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 19200 of 2026 __________ Page2 of 4 2. Mr. Sai Srujan Tayi, learned Senior Panel Counsel, accepts notice on behalf of the respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 50% of the disputed tax demand. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits 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, a 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. 08-06-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 19200 of 2026 __________ Page3 of 4 To Superintendent of GST and Central Excise, Gobichettipalayam Range, Erode II Division, 21-B/ 17 First Floor, Modachur Road, Opp. HDFC Bank, Gobichettipalayam 638 476. https://www.mhc.tn.gov.in/judis WP No. 19200 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 19200 of 2026 and WMP.Nos.20477 & 20479 of 2026 08-06-2026 https://www.mhc.tn.gov.in/judis