WP No. 22780 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22780 of 2026 and WMP.No.24713 of 2026 Boopathy Raja Proprietor of Tvl.PRIDE APPAREL No.5/441 D, Vengamedu, Tiruppur, Tiruppur, Tamil Nadu - 641 652. ..Petitioner Vs 1. Commercial Tax Officer Avinashi, Tiruppur, Tamil nadu-641 652. 2. The Appellate Deputy Commissioner GST Appeals, No 233, 2nd Floor, Commercial Tax Building, Pitchards Road, Salem, Erode 638 002. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the impugned adjudication order dated 20.08.2025 passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 and the consequential demand order in Form GST DRC-07 bearing Reference No. ZD330825203115S, issued by the 1st Respondent for the Assessment Year 2022-23, to quash the same, and consequently direct the 1st Respondent to afford a personal hearing to the Petitioner and to consider the matter afresh and pass appropriate orders on merits and in accordance with law. https://www.mhc.tn.gov.in/judis WP No. 22780 of 2026 __________ Page2 of 4 For Petitioner: Mr. Abel Selvakumar For Respondents: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 20.08.2025 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 both 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 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. 22780 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. 24-06-2026 KJ To 1.Commercial Tax Officer Avinashi, Tiruppur, Tamil nadu-641 652. 2. The Appellate Deputy Commissioner GST Appeals, No 233, 2nd Floor, Commercial Tax Building, Pitchards Road, Salem, Erode 638 002. https://www.mhc.tn.gov.in/judis WP No. 22780 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 22780 of 2026 and WMP.No.24713 of 2026 24-06-2026 https://www.mhc.tn.gov.in/judis