WP No. 26773 of 2026 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26773 of 2026 and WMP.No.29288 of 2026 M/s.Sri Senthil Andavar Agencies represented by Proprietor K. Shankar No.58, V.O.C. Street, Panruti-607 106. ..Petitioner Vs The State Tax Officer (ST) Panruti (Town), Panruti. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the respondent in his proceedings in GSTIN : 33ASYPS8615H1Z0, quash the order dated 20.12.2024 passed therein for the financial year 2022-2023. For Petitioner: Mr. P.V.Sudakar For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 20.12.2024 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. https://www.mhc.tn.gov.in/judis WP No. 26773 of 2026 __________ Page2 of 3 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 50% 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 50% 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 50% of the disputed tax demand. 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. 23-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The State Tax Officer (ST) Panruti (Town), Panruti. https://www.mhc.tn.gov.in/judis WP No. 26773 of 2026 __________ Page3 of 3 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26773 of 2026 and WMP.No.29288 of 2026 23-07-2026 https://www.mhc.tn.gov.in/judis