WP No. 25825 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. 25825 of 2026 and WMP.Nos.28208 & 28209 of 2026 M/s punya Dairy Represented by its partner Sathiya Priya, No 429/2, Savadipalayam, Keethanur, Tiruppur 641 664. ..Petitioner Vs The Assistant Commissioner (ST) Palladam -1 Circle, Palladam. ..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 of the respondent in his proceedings in GSTIN - 33AAQFP6262K1ZR/2021-22, quash the order dated 23.12.2025 passed therein. For Petitioner: Mr. P.V.Sudakar For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order in original dated 23.12.2025 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. https://www.mhc.tn.gov.in/judis WP No. 25825 of 2026 __________ Page2 of 4 3. Learned counsel for the petitioner submits that 10% pre-deposit was made while lodging the appeal and the petitioner would remit an additional 15% of the tax demand so as to remit 25% in the aggregate as a condition for remand. An endorsement has been made on the bundle to that effect. 4. Subject to the petitioner remitting an additional 15% of the disputed tax demand, as agreed to, after giving credit to 10% pre-deposit made earlier, within thirty days from the date of receipt of a copy of this order, the impugned order in original is set aside and the matter is remanded to the assessing officer 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 additional 15% 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. 16-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 25825 of 2026 __________ Page3 of 4 To The Assistant Commissioner (ST) Palladam -1 Circle, Palladam. https://www.mhc.tn.gov.in/judis WP No. 25825 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25825 of 2026 and WMP.Nos.28208 & 28209 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis