WP No. 24805 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24805 of 2026 and WMP.Nos.27036 & 27037 of 2026 Ramesh Labour Contract GSTIN 33AAGPR8729M2Z1, Represented by its Proprietor, G.Ramesh, No.190/3, Anjineyar Kovil Street, Tirukovilur, Viluppuram-605 757. ..Petitioner Vs The Superintendent of GST and Central Excise Kallakurichi Range, Villupuram Division, Chennai Outer Commissionerate, Old Telephone Exchange Buildings, BSNL Campus, Hospital Road, Villupuram-605 606. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records of the respondent made in Reference No. ZD330225233822P dated 23.02.2025 and Order-in-original No. 142/2025-GST (Supt) dated 15.02.2024 and quash the same and consequently direct the respondent to give an opportunity of personal hearing. For Petitioner: Mr. P. Suresh Babu For Respondent: Mr. R.P.Pragadish, Senior Standing Counsel Mr.J.Harikrishna, Junior Standing Counsel __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 24805 of 2026 ORDER An order in original dated 15.02.2024 and the consequential impugned order dated 23.02.2025 are assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R.P.Pragadish, learned Senior Standing Counsel, 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 dated 23.02.2025 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. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 24805 of 2026 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 To The Superintendent of GST and Central Excise Kallakurichi Range, Villupuram Division, Chennai Outer Commissionerate, Old Telephone Exchange Buildings, BSNL Campus, Hospital Road, Villupuram-605 606. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 24805 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24805 of 2026 and WMP.Nos.27036 & 27037 of 2026 10-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis