WP No. 26195 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. 26195 of 2026 and WMP Nos.28596 and 28598 of 2026 SVR Garments Rep by its Proprietor Yuvaraj Rangasamy, D.No.14/22, 1st Street, Cotton Mill Road, Pitchampalayam Pudur Post, Tiruppur - 641603. ..Petitioner(s) Vs The Deputy State Tax Officer (ST) Rural-I Assessment Circle, Tiruppur - 641603. ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus, to call for records of the proceedings relating to assessment order in DRC-07 bearing Ref. No. ZD331125123289L dated 07.11.2025 passed by the respondent in GSTIN 33AFLPY7730H1Z0/2020-21 and quash the same and consequently directing the respondent to provide a reasonable opportunity including personal hearings. For Petitioner(s): Mr.P.Nithyan For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 07.11.2025 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. 26195 of 2026 __________ Page2 of 4 2. Mr.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the sole 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. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS https://www.mhc.tn.gov.in/judis WP No. 26195 of 2026 __________ Page3 of 4 To The Deputy State Tax Officer (ST) Rural-I Assessment Circle, Tiruppur - 641603. https://www.mhc.tn.gov.in/judis WP No. 26195 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26195 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis