WP No. 26064 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26064 of 2026 and WMP Nos.28457 and 28458 of 2026 Hanuman Kirana Store Represented by its Proprietor Mangala Ram 17, DDDC Building, Salem Main Road, Krishnagiri- 635 001 ..Petitioner(s) Vs Deputy State Tax Officer -I Krishnagiri-I Circle, Krishnagiri. ..Respondent(s) 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 order dated 30.12.2025 bearing reference No. ZD331225446359A in Form DRC 07 issued by the Respondent in respect of GSTIN 33DOOPR0206A1ZF / 2021-22, and quash the same as illegal, arbitrary, contrary to material facts and in violation of the principles. For Petitioner(s): Ms.Krithika.H. for M/s.Adithya Reddy For Respondent(s): 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. 26064 of 2026 __________ Page2 of 4 2. Ms.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of 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. 17-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS https://www.mhc.tn.gov.in/judis WP No. 26064 of 2026 __________ Page3 of 4 To Deputy State Tax Officer -I Krishnagiri-I Circle, Krishnagiri. https://www.mhc.tn.gov.in/judis WP No. 26064 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26064 of 2026 and WMP Nos.28457 and 28458 of 2026 17-07-2026 https://www.mhc.tn.gov.in/judis