WP No. 24977 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24977 of 2026 and WMP.Nos.27233 & 27234 of 2026 M/s.Bharat Security Force proprietorship firm Rep by its proprietor Suruli, No.18/2, Arun Complex first floor, Near Iyer Hospital Bus Stop, Muruga Nagar, Sundarapuram, Coimbatore 641024. ..Petitioner Vs 1.The Assistant Commissioner GST Appeals, Coimbatore, Tamilnadu. 2.The Deputy Commercial Tax Officer Kaniyamuthur I, Coimbatore, Tamilnadu. ..Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus directing the respondent herein to quash the impugned order passed by the respondent herein in reference No. ZD3312251245830 dated 09.12.2025 and its appeal order vide reference no. ZD330426055337E dated 07.04.2026 and further directing the respondent herein to afford an opportunity to the petitioner to file the objection with supporting documents For Petitioner: Ms.Gangeswetha for Mr.I.Abrar MD Abdullah __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 24977 of 2026 For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order in original dated 09.12.2025 and the appellate order dated 07.04.2026 are assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 3. Learned counsel for the petitioner submits that 10% pre-deposit was made while lodging the appeal and the petitioner would remit an additional 15% of the tax demand so as to remit 25% in the aggregate as a condition for remand. An endorsement has been made on the bundle to that effect. 4. Subject to the petitioner remitting an additional 15% of the disputed tax demand, as agreed to, after giving credit to 10% pre-deposit made earlier, within thirty days from the date of receipt of a copy of this order, the impugned order in original is set aside and the matter is remanded to the assessing officer 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 additional 15% of the disputed tax demand. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 24977 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 1.The Assistant Commissioner GST Appeals, Coimbatore, Tamilnadu. 2.The Deputy Commercial Tax Officer Kaniyamuthur I, Coimbatore, Tamilnadu. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 24977 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24977 of 2026 and WMP.Nos.27233 & 27234 of 2026 10-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis