WP No. 21908 of 2026 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18.06.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21908 of 2026 and W.M.P. Nos.23758 and 23759 of 2026 M/s. Metha Super Stores Rep by its Proprietor- Jerry Emmanuel, 9/244, Dharmapuri Main Road RC Chetty Patty, Omalur, Salem 636 455, ..Petitioner Vs The Deputy State Tax Officer - 1 (ST) Office of the Deputy Commercial Tax Officer Omalur Assessment Circle Salem-II ..Respondent Petition filed under Article 226 of the Constitution of India, praying for issuance of writ of certiorari calling for the records relating to the impugned proceedings passed by the Respondent the Impugned Order in GSTIN 33AKGPJ1864M1ZZ/2021-22 dated 15.12.2025 along with the Consequential Order U/s 73 with Ref ZD3312252202530 dated 15.12.2025 for the Period 2021-22 to quash the same. For Petitioner: Ms.M.Priyadharshini for M/s. R. Hemalatha For Respondent: Ms.G.Dhana Madhri, Government Counsel (Tax) ORDER An order dated 15.12.2025 is assailed primarily on the ground of breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 21908 of 2026 __________ Page2 of 3 2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice for 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. 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. 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. 18.06.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Deputy State Tax Officer - 1 (ST) Office of the Deputy Commercial Tax Officer Omalur Assessment Circle Salem-II. https://www.mhc.tn.gov.in/judis WP No. 21908 of 2026 __________ Page3 of 3 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 21908 of 2026 18.06.2026 https://www.mhc.tn.gov.in/judis