WP No. 25691 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. 25691 of 2026 and WMP.No.28073 of 2026 Sri Krishna Departmental Stores (33ACIFS290A1ZB), Rep.by its partner S.Maniraja, 1/119, Meenkarai main road, Subbe Goundenpudur, Sungam, Pollachi-642103. ..Petitioner Vs The Deputy State Tax Officer-1, Pollachi West Assessment Circle, CT Building, Palghat Road, Pollachi-642001. ..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 impugned order on the file of the Respondent vide GSTIN 33ACIFS5290A1ZB/2021-22 dated 30.12.2025 DRC 07 Ref No. ZD331225450008R and quash the same which was uploaded only in the GST Portal after cancellation of the Registration of the Petitioner and further direct the Respondent to pass assessment order afresh after providing opportunity of personal hearing. For Petitioner: Mr. J Madhusuthanan For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 30.12.2025 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. 25691 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 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. 16-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 25691 of 2026 __________ Page3 of 4 To The Deputy State Tax Officer-1, Pollachi West Assessment Circle, CT Building, Palghat Road, Pollachi-642001. https://www.mhc.tn.gov.in/judis WP No. 25691 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25691 of 2026 and WMP.No.28073 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis