WP No. 26845 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. 26845 of 2026 and WMP.Nos.29396 & 29397 of 2026 Dynamic Traders Rep by its Proprietor Mr Jegadiesan No. 692, Ulundurpet Bye Pass Mathur PK Puram, Salem- 636 115. ..Petitioner Vs Assistant Commissioner (ST), Ayyoythyapattinam Circle, Salem 636 007. ..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 relating to the order dated 25.11.2025 in Form DRC 07 with Ref. no. ZD3311254410315 issued by the Respondent in respect of GSTIN : 33AHIPJ0816A1Z3 / 2021-22 quash the same as illegal, arbitrary, contrary to material facts and in violation of the principles of natural justice. For Petitioner: Ms. Vaani Sreekant Iyer For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 25.11.2025 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. 26845 of 2026 __________ Page2 of 4 2. Ms. Amirta Poonkodi Dinakaran, 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. 23-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 26845 of 2026 __________ Page3 of 4 To Assistant Commissioner (ST), Ayyoythyapattinam Circle, Salem 636 007. https://www.mhc.tn.gov.in/judis WP No. 26845 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26845 of 2026 23-07-2026 https://www.mhc.tn.gov.in/judis