WP No. 26752 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26752 of 2026 and WMP.No.29262 of 2026 M/s.Chandrika Fasteners Rep. by its Proprietor Mr. M.P.Santhosh Kumar, 6, Parsan Trade Plaza, Dr.Nanjapa road, Coimbatore, Tamil Nadu-641 018. ..Petitioner Vs The Deputy State Tax officer-1 Ram Nagar Assessment circle Coimbatore, Tamilnadu. ..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 ZD3311254833696 dated 28.11.2025 under Section 73 of the CGST/TNGST Act, 2017 and uploaded the same along with the summary of order in DRC07 for the Financial Year 2021-22 issued by the respondent herein from the files of the respondent herein, quash the same. For Petitioner: Ms. Kumudhaa G. for Ms. Aparna Nandakumar For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 28.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 26752 of 2026 __________ Page2 of 4 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 petition is closed. There shall be no order as to costs. 23-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 26752 of 2026 __________ Page3 of 4 To The Deputy State Tax officer-1 Ram Nagar Assessment circle Coimbatore, Tamilnadu. https://www.mhc.tn.gov.in/judis WP No. 26752 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26752 of 2026 23-07-2026 https://www.mhc.tn.gov.in/judis