WP No. 27036 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27036 of 2026 and WMP.Nos.29621 & 29622 of 2026 K S Tex Rep by its Proprietor, Venkatesan Karthikeyan 4/13, 14 Arukombai 1st Street, PN Road, Tiruppur-641607. ..Petitioner Vs State Tax Officer (FAC) / Commercial Tax Officer North-II Assessment Circle, Tiruppur-I. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the entire records relating to the adjudication order in Reference No. ZD330725287114C dated 25.07.2025 along with annexures of the detailed order in GSTIN 33BNMPK8866Q1ZX/ 2021-2022 dated 25.07.2025 passed by the Respondent and quash the same. For Petitioner: Ms. R.Sri Visvapriya For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 25.07.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 27036 of 2026 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. 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. 23-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 27036 of 2026 To State Tax Officer (FAC) / Commercial Tax Officer North-II Assessment Circle, Tiruppur-I. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 27036 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 27036 of 2026 and WMP.Nos.29621 & 29622 of 2026 23-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis