WP No. 25764 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25764 of 2026 and WMP.Nos.28148 & 28154 of 2026 Nataraj Medicals Represented by its Proprietor Muniswamy Nataraj No.2/18, Sanjapuram Road, Bagalur, Hosur, Krishnagiri, Tamil Nadu 635103. ..Petitioner Vs The State Tax Officer Commercial tax officer Office of Assistant Commissioner, Hosur North2, Assessment Circle, Hosur, Commercial Tax building, Second Floor, Hour 635 109. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records of the Impugned proceeding of the respondent in GSTIN: 33AEEPN4255Q1Z3/2021-22 dated 15.03.2024 and the summary of the order in Reference No. ZD330324085128H dated 15.03.2024 and quash the same and consequently direct the Respondent to entertain the records, documents and reply from the Petitioner and then pass order after affording a personal hearing to the Petitioner. For Petitioner: Ms. G. Seetha for Mr. M.Hariharan For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 25764 of 2026 __________ Page2 of 4 ORDER An order dated 15.03.2024 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 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 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. https://www.mhc.tn.gov.in/judis WP No. 25764 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. 16-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The State Tax Officer Commercial tax officer Office of Assistant Commissioner, Hosur North2, Assessment Circle, Hosur, Commercial Tax building, Second Floor, Hour 635 109. https://www.mhc.tn.gov.in/judis WP No. 25764 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25764 of 2026 and WMP.Nos.28148 & 28154 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis