WP No. 24056 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. 24056 of 2026 and WMP.Nos.26179 & 26180 of 2026 Gifts Consultancy India Private Limited Represented by its Director, No.1/82A, Sri Ramalinga Madalayam, Trichy Main Road, Gugai, Salem 636006 ..Petitioner Vs The State Tax Officer Annathanapatty Assessment circle, Salem. ..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 07.11.2025 proceedings in GSTIN 33AACCG4342A2ZB/2021-22 along with consequential order in DRC-07 with Ref No. ZD331125121561Z 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. P.James Victor Rajkumar For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 07.11.2025 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. 24056 of 2026 __________ Page2 of 4 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that the petitioner has lodged an appeal and the same was rejected solely on the ground of delay. 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. 24056 of 2026 __________ Page3 of 4 To The State Tax Officer Annathanapatty Assessment circle, Salem. https://www.mhc.tn.gov.in/judis WP No. 24056 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24056 of 2026 and WMP.Nos.26179 & 26180 of 2026 06-07-2026 https://www.mhc.tn.gov.in/judis