W.P.No.23904 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-07-2026 CORAM THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.23904 of 2026 and W.M.P.No.25960 of 2026 M/s.Sam Alu Fab (33AGCPJ1886F1ZL), Rep. by its proprietor, Joseph Anthony, 659/7 Mettupalayam Road, R.S. Puram, Coimbatore 641 002. ..Petitioner(s) Vs The Deputy State Tax Officer I, Mettupalayam Road Assessment Circle, CT Building, Dr. Balasundaram Road, Coimbatore 641018. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the impugned order on the file of respondent vide GSTIN 33AGCPJ1886F1ZL/2021-22 dated 14.11.2025 and quash the same, which was uploaded in ‘Additional Notices and Orders’ in the GST Portal. For Petitioner(s): Mr.J.Madhusuthanan For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) https://www.mhc.tn.gov.in/judis W.P.No.23904 of 2026 __________ Page2 of 4 ORDER An order dated 14.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2.Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3.On perusal of the impugned order, it is evident that the tax proposal was affirmed on the ground that the petitioner had not replied to the show cause notice or participated in hearings. 4.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. 5.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 https://www.mhc.tn.gov.in/judis W.P.No.23904 of 2026 __________ Page3 of 4 fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. 6.The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 03-07-2026 Index: No Speaking order Neutral Citation: No hvk To The Deputy State Tax Officer I, Mettupalayam Road Assessment circle, CT Building, Dr. Balasundaram Road, Coimbatore 641018. https://www.mhc.tn.gov.in/judis W.P.No.23904 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. hvk W.P.No.23904 of 2026 03-07-2026 https://www.mhc.tn.gov.in/judis