WP No. 26662 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26662 of 2026 and WMP.No.29165 of 2026 M/s Dharini Industry Rep. by its Proprietor Mr. Srinivasan R, 146 A, Murugan Naga Vinayagapuram, Vilankurichi, Coimbatore, Tamil Nadu 641 035. ..Petitioner Vs The State Tax Officer Saravanampatti (East), Assessment Circle, Coimbatore, Tamil nadu. ..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 Impugned Assessment Order in Ref. No. ZD331225068135M dated 04.12.2025 under Section 73 of the CGST/TNGST Act, 2017 and uploaded the same along with the summary of order in DRC 07 for the Financial Year 2021-22 from the files of the respondent herein, quash the same. For Petitioner: Ms. Kumudhaa.G For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26662 of 2026 __________ Page2 of 4 ORDER An order dated 04.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that about Rs.42,170/- was recovered pursuant to the impugned order. She submits, on instructions, that the petitioner agrees to remit an additional amount so as to remit 25% of the tax demand in the aggregate as a condition for remand. An endorsement has been made on the bundle to that effect. 4. Subject to verifying and confirming the recoveries made earlier and subject further to the remittance of additional amounts so as to remit 25% of the tax demand under the impugned order in the aggregate within 30 days from the date of receipt of a copy of this order, so as to provide an opportunity to the petitioner to contest the tax demand on merits, the impugned order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of verifying the recovery as mentioned above. Subject to https://www.mhc.tn.gov.in/judis WP No. 26662 of 2026 __________ Page3 of 4 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. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 22-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The State Tax Officer Saravanampatti (East) Assessment Circle, Coimbatore, Tamil nadu. https://www.mhc.tn.gov.in/judis WP No. 26662 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26662 of 2026 and WMP.No.29165 of 2026 22-07-2026 https://www.mhc.tn.gov.in/judis