WP No. 25593 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25593 of 2026 and WMP.Nos.27929 & 27932 of 2026 M/s.LD Foods Rep by its Proprietor Raghunath Charanya, No.1/301, Adashola, Ooty, The Nilgiris - 643 001. ..Petitioner Vs The State Tax Officer Uthagai North Circle, Uthagamandalam, The Nilgiris. ..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 records on the file of the respondents in GSTIN : 33AOJPC2633N1Z0/2021-22 dated 26.11.2025 for the Tax Period 2021-22 and quash the same as being without jurisdiction and illegal and consequently direct the respondent to pass a speaking and reasoned order afresh after hearing the petitioner. For Petitioner: Ms.R. Saritha For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 26.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25593 of 2026 2. Mr. R.Sethu Prabakaran, 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 petitions are closed. There shall be no order as to costs. 15-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25593 of 2026 To The State Tax Officer Uthagai North Circle, Uthagamandalam, The Nilgiris. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25593 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25593 of 2026 and WMP.Nos.27929 & 27932 of 2026 15-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis