WP No. 25236 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No.25236 of 2026 and WMP Nos.27533 and 27534 of 2026 S.R. Granite Factory Rep. by its Managing Director Mr. Ameer Fayas, No.222/2, Jagadevi Village and Post, Krishnagiri District-635 203 ..Petitioner(s) Vs The State Tax Officer (Also Assistant Commissioner), Krishnagiri -II Circle, Hosur Zone. ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for the connected records pertaining to the impugned proceedings of the respondent herein made in GSTIN 33ABPFS2570P1ZI/2017-18 dated 02.12.2024 and quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice. For Petitioner(s): Mr.S.Viswanathan For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 02.12.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 25236 of 2026 __________ Page2 of 4 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 50% 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 50% of the disputed tax demand, as agreed to, within thirty (30) 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 50% 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. 13-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS https://www.mhc.tn.gov.in/judis WP No. 25236 of 2026 __________ Page3 of 4 To The State Tax Officer (Also Assistant Commissioner), Krishnagiri -II Circle, Hosur Zone. https://www.mhc.tn.gov.in/judis WP No. 25236 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No.25236 of 2026 and WMP Nos.27533 and 27534 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis