WP No. 24825 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24825 of 2026 and WMP.Nos.27067 & 27068 of 2026 GLS Hardwares Rep. by its Proprietor George Georlizy singh, No.40/C, Near Gandhi Statue, Dharmaraja Kovil Road, Krishnagiri, Tamil Nadu - 635 001. ..Petitioner Vs Deputy State Tax Officer II Krishnagiri -1 Circle, Krishnagiri, Tamilnadu-635 115. ..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 relating to the impugned Order in GSTIN: 33BBJPG8849J1Z8 (FY 2021-22) dated 18.12.2025 and its consequential Demand Order dated 18.12.2025 having Reference No. ZD3312252884475 issued by the Respondent and quash the same. For Petitioner: Mr. Sanskar Samdaria S For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 18.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 24825 of 2026 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. 10-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 24825 of 2026 To Deputy State Tax Officer II Krishnagiri -1 Circle, Krishnagiri, Tamilnadu-635 115. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 24825 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24825 of 2026 and WMP.Nos.27067 & 27068 of 2026 10-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis