ORDER : 1. The Original Order dated 25.02.2025 and the Appeal Order dated 27.01.2026 are challenged in this writ petition primarily on the ground of breach of principles of natural justice. 2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax) accepts notice on behalf of the respondents. 3. On perusal of the impugned order, it is evident that said orders were issued without hearing the petitioner. The writ petition has been filed shortly after the period of limitation expired. 4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the condition that the petitioner remits 25% of the disputed tax demand (after giving credit to the 10% pre-deposit made while filing the appeal) within thirty days from the date of receipt of a copy of this order, the impugned orders are 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 the said 25% of the disputed tax demand. 6. The Writ Petition is disposed of on the above terms. Consequently, connected Miscellaneous Petitions are closed. There shall be no order as to costs.