WP No. 21328 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. 21328 of 2026 AND WMP NO. 23074 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 The State Tax Officer Office of the Commercial Tax Officer, Dharmapuri Assessment Circle -1, Dharmapuri. ..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 10.12.2025 along with Consequential order through FORM GST DRC-07 bearing Ref No ZD331225148761I, dated 10.12.2025 under section 73 of the act for the financial year 2021-2022, to quash the same. For Petitioner(s): M/s.R.Hemalatha For Respondent(s): Mr.L.Gokulraj, Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 21328 of 2026 __________Page 2 of 4 ORDER An order dated 10.12.2025 and its summary 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 25% of the disputed tax demand. 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 orders are 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. 21328 of 2026 __________Page 3 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. 15-06-2026 (2/2) Index: No Speaking order Neutral Citation: No MKN To The State Tax Officer Office of the Commercial Tax Officer, Dharmapuri Assessment Circle -1, Dharmapuri. https://www.mhc.tn.gov.in/judis WP No. 21328 of 2026 __________Page 4 of 4 SENTHILKUMAR RAMAMOORTHY J. MKN WP No. 21328 of 2026 15-06-2026 (2/2) https://www.mhc.tn.gov.in/judis