WP No. 25620 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25620 of 2026 and WMP.Nos.27965 & 27966 of 2026 Sri Periyandavar Borewell Represented by its Proprietor Vasudevan Ganapathi, 2/79, Perumalkoilmedu, Thadangam, Dharmapuri-636705. ..Petitioner Vs The Commercial Tax Officer Dharmapuri, Hosur, Tamilnadu. ..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 of the Impugned Order of the Respondent in GSTIN:33BOWPG3502A1ZF/2021-2022 dated 10.12.2025 along with Summary of the Order in Reference No. ZD3312251538883 dated 10.12.2025 and quash the same and consequently direct the Respondent to entertain the records, documents and reply from the Petitioner and then pass order after affording a personal hearing to the Petitioner. For Petitioner: Mr. M.Hariharan For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 10.12.2025 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. 25620 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. 25620 of 2026 To The Commercial Tax Officer Dharmapuri, Hosur, Tamilnadu. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25620 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25620 of 2026 and WMP.Nos.27965 & 27966 of 2026 15-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis