WP No. 21093 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21093 of 2026 and WMP.No.22832 of 2026 South Indian Organic Traders GSTIN : 33EBJPS4869B1ZE, Represented by its Proprietor Arumugan Sureshkumar, 3/6A, Kasthuribai Street, Ettimadai, Coimbatore- 641 105. ..Petitioner Vs The Deputy Commercial Tax Officer Perur Circle, Commercial Tax Building, Dr.Balasundaram Road, Coimbatore- 641 018. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records pertaining to the impugned order in Form GST DRC 07 bearing reference no. ZD331225036632Q/2021-22 dated 02.12.2025 issued by the Respondent and quash the same. For Petitioner: Mr. S. Arvindh For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 21093 of 2026 __________ Page2 of 4 ORDER An order dated 02.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), 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 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. https://www.mhc.tn.gov.in/judis WP No. 21093 of 2026 __________ Page3 of 4 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. 12-06-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Deputy Commercial Tax Officer Perur Circle, Commercial Tax Building, Dr.Balasundaram Road, Coimbatore- 641 018. https://www.mhc.tn.gov.in/judis WP No. 21093 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 21093 of 2026 and WMP.No.22832 of 2026 12-06-2026 https://www.mhc.tn.gov.in/judis