WP No. 26180 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26180 of 2026 and WMP No.28585 of 2026 Sri Andavar Timber Depot, Represented By its Proprietrix, B Santhi No.10/C2, Chettipalayam Road, Palladam, Tiruppur-641664 ..Petitioner(s) Vs The Assistant Commissioner (ST) Palladam-1 Circle, Palladam. ..Respondent(s) 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 - 33DRBPS0576N1ZD/2020-2021, quash the order dated 24.02.2025 passed therein. For Petitioner(s): Mr.P.V.Sudakar For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 24.02.2025 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. 26180 of 2026 __________ Page2 of 4 2. Mr.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. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To https://www.mhc.tn.gov.in/judis WP No. 26180 of 2026 __________ Page3 of 4 The Assistant Commissioner (ST) Palladam-1 Circle, Palladam. https://www.mhc.tn.gov.in/judis WP No. 26180 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26180 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis