WP No. 21326 of 2026 __________Page 1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21326 of 2026 AND WMP NO. 23070 OF 2026 M/s. Ramana Traders Rep by its Prop. Ramamoorthy Venkataraman No.3/117, Nehru Nagar, 2nd Cross Street, Thadangam, Dharmapuri 636 705 ..Petitioner(s) Vs 1. The Deputy State Tax Officer-1 Office of the Deputy Commercial Tax Officer, Dharmapuri Circle, Hosur. 2. The Deputy Commissioner (ST)(GST)(Appeal), Erode and Salem. 3. The Deputy Commissioner (CT) Salem, Tamil Nadu. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari calling for the records relating to the impugned proceedings passed by the Respondent in the order vide GSTIN 33AEXPV4196H1ZN/2021-2022, dated 27.10.2023 along with Consequential order through FORM GST DRC-07 bearing Ref No ZD331023165480V, dated 27.10.2023 under section 73 of the Act for the financial year 2021-2022, and along with the Consequential proceedings for submission of appeal in FORM GST APL-02 passed by the 3rd respondent vide Ref.No.ZD330824192776U, dated on 22.08.2024, to quash the same. https://www.mhc.tn.gov.in/judis WP No. 21326 of 2026 __________Page 2 of 4 For Petitioner(s): M/s.R.Hemalatha For Respondent(s): Mr.L.Gokulraj, Government Counsel (Tax) ORDER An order dated 27.10.2023 and its summary and the consequential proceedings for submission of appeal in Form GST APL-02 dated 22.08.2024 are assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2.Mr.L.Gokulraj, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 3.The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 100% of the disputed tax demand. 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, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned orders are set aside and the matter is remanded for re-consideration by the first respondent. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months https://www.mhc.tn.gov.in/judis WP No. 21326 of 2026 __________Page 3 of 4 from the date of remittance of 100% of the disputed tax demand. 5.The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 15-06-2026 (1/2) Index: No Speaking order Neutral Citation: No MKN To 1. The Deputy State Tax Officer-1 Office of the Deputy Commercial Tax Officer, Dharmapuri Circle, Hosur. 2. The Deputy Commissioner (ST)(GST)(Appeal), Erode and Salem. 3. The Deputy Commissioner (CT) Salem, Tamil Nadu. https://www.mhc.tn.gov.in/judis WP No. 21326 of 2026 __________Page 4 of 4 SENTHILKUMAR RAMAMOORTHY J. MKN WP No. 21326 of 2026 15-06-2026 (1/2) https://www.mhc.tn.gov.in/judis