WP No. 26047 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.26047 of 2026 and WMP No.28447 of 2026 Vasavi Maligai Rep by its Proprietor Subramanian Santhakumar, 3/222-H, Santhur Village P.O, Pochampalli Krishnagiri 635206 ..Petitioner(s) Vs The Deputy State Tax officer Office of the Commercial Tax officer, Krishnagiri-II, Assessment 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 of the Respondent in the Impugned Order in GSTIN 33DUVPS0631B1ZO /2021 - 2022 dated 16.11.2025 along with consequential order in form DRC-02 bearing a Ref No. ZD3311252772888 dated 16.11.2025 for the Period 2021- 2022 and quash the same as it is being contrary to the provision of CGST Act,2017. For Petitioner(s): M/s.S.Kanann Vignesh Kumar K For Respondent(s): Ms.G.Dhana Madhri Government Counsel (Tax) ORDER An order dated 16.11.2025 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. 26047 of 2026 __________ Page2 of 4 2. Ms.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. 17-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS https://www.mhc.tn.gov.in/judis WP No. 26047 of 2026 __________ Page3 of 4 To The Deputy State Tax officer Office of the Commercial Tax officer, Krishnagiri-II, Assessment circle Krishnagiri https://www.mhc.tn.gov.in/judis WP No. 26047 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No.26047 of 2026 and WMP No.28447 of 2026 17-07-2026 https://www.mhc.tn.gov.in/judis