WP No. 24447 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24447 of 2026 and WMP.No.26645 of 2026 Ranga Swamy Suresh, Proprietor of M/s.Vaishnavi Enterprises, 28, Anusam Road, Udumalpet, Tiruppur - 642126, Tamilnadu, India. ..Petitioner Vs Commercial Tax Officer/ State Tax Officer Udumalpet (south) assessment circle, 144B, Kanthasamy complex, Kalpana road, Udumalpet, Tiruppur - 642126, Tamilnadu, India. ..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 on the file of the Respondent and quash the Impugned Order under section 73 of the Tamil Nadu Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 including the Summary of the Order in Form GST DRC-07 dated 15.12.2025 and having Reference Number: ZD3312252116301 and its annexure dated 15.12.2025 in GSTIN: 33BIKPS0596N1ZK passed by the Respondent for FY 2021-22, pending disposal of the above Writ Petition. For Petitioner: Mr. N.V.Krishnan For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 24447 of 2026 __________ Page2 of 4 ORDER An order dated 15.12.2025 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. 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. https://www.mhc.tn.gov.in/judis WP No. 24447 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 08-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To Commercial Tax Officer/ State Tax Officer Udumalpet (south) assessment circle, 144B, Kanthasamy complex, Kalpana road, Udumalpet, Tiruppur - 642126, Tamilnadu, India. https://www.mhc.tn.gov.in/judis WP No. 24447 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24447 of 2026 and WMP.No.26645 of 2026 08-07-2026 https://www.mhc.tn.gov.in/judis