WP No. 26229 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26229 of 2026 and WMP Nos.28629 and 28630 of 2026 The Cake Home Rep By its Proprietor Srimathy F/29, Door No. 5/704-22,26th Cross, Kirubai Illam,KCC Nagar, Bangalore Road, Hosur, Krishnagiri District - 635109. ..Petitioner(s) Vs The Deputy Commercial Tax Officer II Hosur (North) - I, Krishnagiri District, Tamilnadu. ..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 pertaining to the impugned proceedings of the Respondent, Order in GSTIN 33GQZPS3848K1ZP /2021-2022 order dated 26.12.2025, along with DRC-07 consequential demand order Ref. ZD331225391200V dated 26.12.2025, and quash the same as illegal, arbitrary, and volatile of natural justice, Pass such further or other orders as this Honble Court may deem fit and proper in the facts and circumstances of the case and thus render justice. For Petitioner(s): Mr.K.Muruganandham For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26229 of 2026 __________ Page2 of 4 ORDER An order dated 26.12.2025 and the consequential demand order Ref. ZD331225391200V dated 26.12.2025 are assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr.R.Sethu Prabakaran, 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 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. https://www.mhc.tn.gov.in/judis WP No. 26229 of 2026 __________ Page3 of 4 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. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To The Deputy Commercial Tax Officer II Hosur (North) - I, Krishnagiri District, Tamilnadu. https://www.mhc.tn.gov.in/judis WP No. 26229 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26229 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis