WP No. 23451 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23451 of 2026 and WMP.Nos.25431 & 25432 of 2026 E2610 Vasantharayanpalayam Primary Agricultural Co-op Credit Society Limited Rep. by its Secretary Leelason, No.6, Kaper Hills Road, Vasantharayanpalayam, Cuddalore, Tamil Nadu – 607003. ..Petitioner Vs The Assistant Commissioner (ST) (FAC) Cuddalore Taluk, Tamil Nadu 607 106. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of the Respondent herein in his proceeding in FORM GST DRC 07 with Reference No. ZD3312253112506 along with detailed order in GSTIN 33AAAAE4472F1Z3 both dated 19.12.2025 for the tax period APR 2021 - MAR 2022 and quash the same. For Petitioner: Mr. B Syed Abdul Wakeel For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 23451 of 2026 __________ Page2 of 4 ORDER An order dated 19.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. Amirta Poonkodi Dinakaran, 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. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 23451 of 2026 __________ Page3 of 4 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. 01-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Assistant Commissioner (ST) (FAC) Cuddalore Taluk, Tamil Nadu 607 106 https://www.mhc.tn.gov.in/judis WP No. 23451 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23451 of 2026 01-07-2026 https://www.mhc.tn.gov.in/judis