WP No. 25147 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25147 of 2026 and WMP.Nos.27415 & 27416 of 2026 M/s.Kaveripattinam Oil producers co-operative Cottage Industrial Society Ltd. IND 173 Rep by its Manager V.Suresh Kumar No.1/89, Shanmuga chetty street Krishnagiri Taluk and District -635 112. ..Petitioner Vs The Deputy State Tax Officer-1 Krishnagiri -1 circle O/o.The Assistant Commissioner Krishnagiri-1. ..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: 33AABAK3532H1Z1/2021-2022 dated 24.12.2025 and the consequential rejection of Rectification application Reference No. ZD330626027605F dated 03.06.2026 and quash the same. For Petitioner: Mr. M. Parvesh Musharaf For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 25147 of 2026 __________ Page2 of 4 ORDER Impugned order dated 24.12.2025 and the consequential rectification order dated 03.06.2026 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 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 24.12.2025 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. https://www.mhc.tn.gov.in/judis WP No. 25147 of 2026 __________ Page3 of 4 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. 14-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Deputy State Tax Officer-1 Krishnagiri -1 circle O/o.The Assistant Commissioner Krishnagiri-1. https://www.mhc.tn.gov.in/judis WP No. 25147 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25147 of 2026 and WMP.Nos.27415 & 27416 of 2026 14-07-2026 https://www.mhc.tn.gov.in/judis