WP No. 25624 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25624 of 2026 and WMP.Nos.27968 & 27973 of 2026 M/s. MANI and COMPANY EUCALYPTUS OIL Represented by its Prop.Pulickal Para Kuttan Mani No.28, Old Agraharam, Ooty, The Nilgiris - 643 001. ..Petitioner Vs The Deputy State Tax Officer(ST) Uthagai North, 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 in GSTIN - 33CCWPM6134M2ZX/2021-22, dated 14.11.2025 for the Assessment Year 2021-22 on the file of the respondent and quash the same as being without jurisdiction and illegal and consequently direct the respondent to pass a speaking and reasoned order afresh after considering the reply to be submitted by the petitioner and also hearing the petitioner in person. For Petitioner: Ms. R.Saritha For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25624 of 2026 ORDER An order dated 14.11.2025 is 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 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. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25624 of 2026 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 To The Deputy State Tax Officer(ST) Uthagai North, Uthagamandalam, The Nilgiris. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25624 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25624 of 2026 and WMP.Nos.27968 & 27973 of 2026 15-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis