WP No. 25277 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25277 of 2026 and WMP.No.27565 of 2026 M/s.Fashion Fabrics Represented by its Proprietor Rama Kant Padia, 36, Ground Floor, Padia Villa, KPN colony 4th street, Tiruppur 641601. ..Petitioner Vs The State Tax Officer Office of the Assistant Commissioner, Central- Assessment Circle, Tiruppur. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of Respondent in the Impugned Order in GSTIN : 33AFTPP6658K1ZL/2020-21 dated 19.02.2025 along with consequential order in Form DRC-07 bearing a Ref No. ZD330225193138F dated 19.02.2025 for the year 2020-2021 and quash the same as arbitrary, against the principles of natural justice. For Petitioner: Mr.S.Kannan Mr.Vignesh Kumar.K For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 19.02.2025 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. 25277 of 2026 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 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 petition is closed. There shall be no order as to costs. 14-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25277 of 2026 To The State Tax Officer Office of the Assistant Commissioner, Central- Assessment Circle, Tiruppur. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25277 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25277 of 2026 and WMP.No.27565 of 2026 14-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis