W.P.No.23293 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-06-2026 CORAM THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.23293 of 2026 and W.M.P.Nos.25264 & 25265 of 2026 Sri Sivam Coirs, Rep. by its Prop. K.Arun Prasath, 369/3G, Amsagoundanoor, Reddiarur, Anaimalai, Pollachi – 642007. ..Petitioner(s) Vs The State Tax Officer, Pollachi Rural Assessment Circle, Commercial Taxes Building, Pollachi – 642001. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari, calling for the records of the respondent in his proceedings in GSTIN:33BJCPA2488N2Z4/2021-2022 dated 22.12.2025 and quash the same as illegal. For Petitioner(s): Mr.S.Ramanathan For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) https://www.mhc.tn.gov.in/judis W.P.No.23293 of 2026 __________ Page2 of 4 ORDER An order dated 22.12.2025 is assailed both on the ground of breach of principles of natural justice and on the ground of non-application of mind. 2.Adverting to the GSTR-3B return and the auto-populated GSTR-2B, learned counsel for the petitioner points out that the Input Tax Credit (ITC) reflected in the GSTR-2B return matches that reflected in the GSTR-3B return. Without considering these documents, he submits that the tax proposal was confirmed. Without prejudice, he submits that the petitioner agrees to remit a sum of Rs.2,00,000/- as a condition for remand. An endorsement has been made to that effect. 3.Subject to the remittance of a sum of Rs.2,00,000/- towards the disputed tax demand 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 reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of a sum of Rs.2,00,000/- towards the disputed tax demand. https://www.mhc.tn.gov.in/judis W.P.No.23293 of 2026 __________ Page3 of 4 4.The writ petition is disposed of on the above terms. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 30-06-2026 Index: No Speaking order Neutral Citation: No hvk To The State Tax Officer, Pollachi Rural Assessment Circle, Commercial Taxes Building, Pollachi 642 001. https://www.mhc.tn.gov.in/judis W.P.No.23293 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. hvk W.P.No.23293 of 2026 30-06-2026 https://www.mhc.tn.gov.in/judis