WP No. 24043 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24043 of 2026 and WMP.Nos.26151 & 26152 of 2026 T James Gunaseelan Proprietor of Jesy and Co, SF No.12/2, Kuniyamuthur Road, Sundakkamuthur, Coimbatore 641 010. ..Petitioner Vs The Deputy State Tax Officer (ST) Kuniyamuthur Circle, Coimbatore 641 018. ..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 of the Respondent relating to the Impugned Ex parte Order dated 28.11.2025 proceedings in GSTIN 33AMXPJ3563G1ZR/2021-22 along with consequential order in DRC-07 with Ref No. ZD3311254969722 passed by the Respondent, so far as the Petitioner herein is concerned, quash the same as illegal, invalid, arbitrary and devoid of merits. For Petitioner: Mr. James Victor Rajkumar For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 28.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 24043 of 2026 __________ Page2 of 4 2. Mr. R.Sethu Prabakaran, 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. 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. 06-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 24043 of 2026 __________ Page3 of 4 To The Deputy State Tax Officer (ST) Kuniyamuthur Circle, Coimbatore 641 018. https://www.mhc.tn.gov.in/judis WP No. 24043 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24043 of 2026 and WMP.Nos.26151 & 26152 of 2026 06-07-2026 https://www.mhc.tn.gov.in/judis