WP Nos. 23456 & 23461 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 Nos. 23456 & 23461 of 2026 and WMP.Nos.25438, 25442, 25447 & 25449 of 2026 In both WPs. Sri Pachaiamman Pori Mundy, Rep By Its Proprietor, S.Vilwanathan No.11/1b, By Pass Road, Perumalpet, Vaniyampadi - 635 752. ..Petitioner Vs The State Tax Officer (Review) Office of the Joint Commissioner (ST)(INTL), No.4, Bharathiar Salai, Fort Round, Vellore -632 001. ..Respondent Prayer in W.P.No.23456 of 2026 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the respondent in his proceeding in GSTIN - 33ACKFS2695B1Z4/2019-20 and quash the proceeding dated 21.01.2026 passed therein. Prayer in W.P.No.23461 of 2026 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the respondent in his proceeding in GSTIN - 33ACKFS2695B1Z4/2020-21 and quash the proceeding dated 21.01.2026 passed therein. https://www.mhc.tn.gov.in/judis WP Nos. 23456 & 23461 of 2026 __________ Page2 of 4 In both WPs. For Petitioner: Mr. Raveendran B For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) COMMON ORDER Orders, each dated 21.01.2026, are assailed in these two writ petitions 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. On instructions, learned counsel for the petitioner agrees to pay 10% of the disputed tax demand in respect of each order. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits 10% of the disputed tax demand in respect of each order, 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 matters are remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh orders shall be issued within three months from the date of remittance of 10% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP Nos. 23456 & 23461 of 2026 __________ Page3 of 4 5. The writ petitions are 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 (1/2) Neutral Citation : Yes/No KJ To The State Tax Officer (Review) Office of the Joint Commissioner (ST)(INTL), No.4, Bharathiar Salai, Fort Round, Vellore -632 001. https://www.mhc.tn.gov.in/judis WP Nos. 23456 & 23461 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP Nos. 23456 & 23461 of 2026 and WMP.Nos.25438, 25442, 25447 & 25449 of 2026 01-07-2026 (1/2) https://www.mhc.tn.gov.in/judis