WP No. 26302 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26302 of 2026 and WMP.Nos.28727 & 28728 of 2026 M/s.Sakthi Traders, Represented by its pro gavaran thirupathi, 132/26, Uthangarai Main Road, Mathur P.O., Krishnagiri - 635203. ..Petitioner Vs The Assistant Commissioner (ST) Krishnagiri - II Assessment Circle, Krishnagiri, Hosur. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the Respondent in the Impugned order in GSTIN : 33AKNPT7597A1ZP/2017-2018 dated 05.01.2024 along with consequential order in Form GST DRC-07 bearing a Ref No:ZD330124027895G dated 06.01.2024 for the Period July 2017 to March 2018 and quash the same as arbitrary, against the principles of natural justice. For Petitioner: Mr.S.Kannan Mr. Vignesh Kumar .K For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 05.01.2024 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. 26302 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. 21-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 26302 of 2026 __________ Page3 of 4 To The Assistant Commissioner (ST) Krishnagiri - II Assessment Circle, Krishnagiri, Hosur. https://www.mhc.tn.gov.in/judis WP No. 26302 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26302 of 2026 and WMP.Nos.28727 & 28728 of 2026 21-07-2026 https://www.mhc.tn.gov.in/judis