WP No. 24798 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24798 of 2026 and WMP.Nos.27027 & 27028 of 2026 M/s.Manickam Associates, Rep by its proprietor, Sri. M. Suresh, No 1, Daya Gardents, Singanallur, Coimbatore 641 005. ..Petitioner Vs The State Tax Officer Mettupalayam Road Assessment Circle, Coimbatore. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the respondent in his proceeding in GSTIN - 33DQEPS9506N1Z8/2021-2022 and quash the proceeding dated 05.12.2025 passed therein. For Petitioner: Mr. M. Parvesh Musharaf For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 05.12.2025 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. 24798 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. 24798 of 2026 To The State Tax Officer Mettupalayam Road Assessment Circle, Coimbatore. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 24798 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24798 of 2026 and WMP.Nos.27027 & 27028 of 2026 10-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis