WP No. 25727 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. 25727 of 2026 and WMP.Nos.28115 & 28118 of 2026 Balaji Granites Industries Rep. by its proprietor Kana Ram Gurjar, No. 228/14A, Achamangalam Village and Post, Krishnagiri Taluk, Krishnagiri, Tamil Nadu - 635 108. ..Petitioner Vs Assistant Commissioner (ST) Krishnagiri II Circle, Krishnagiri, Tamil Nadu 635115. ..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 relating to the impugned Order in GSTIN : 33BQCPK9948L1ZA (FY 2017-18) dated 23.01.2024 and its consequential Demand Order dated 23.01.2024 having Reference No. ZD3301241072442 issued by the Respondent and quash the same. For Petitioner: Mr. Sanskar Samdaria For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 23.01.2024 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. 25727 of 2026 __________ Page2 of 4 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 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. 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. 25727 of 2026 __________ Page3 of 4 To Assistant Commissioner (ST) Krishnagiri II Circle, Krishnagiri, Tamil Nadu 635115. https://www.mhc.tn.gov.in/judis WP No. 25727 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25727 of 2026 and WMP.Nos.28115 & 28118 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis