WP No. 27523 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27523 of 2026 and WMP No.30150 of 2026 M/S.Sri Sakthi Glass Traders Represented by its Proprietor V. Ganugandhi, No.522 Gandhi Road, Panruti, Cuddalore-607106. ..Petitioner(s) Vs 1. The Deputy State Tax Officer 2 Panruti (Town), Panruti. 2. The Deputy Commissioner (CT) GST Appeal, Vellore, Commercial Taxes Building, Bharathiyrar Salai, Fort Round Road, Vellore-632 001. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of the first respondent in his proceedings in GSTIN/33AAIPG4200C1ZM/2017-18, dated 21.12.2023 and culminating in the order of the second respondent in GSTIN/Temp ID/UIN-33AAIPG4200C1ZM, dated 25.02.2025, quash the same. For Petitioner(s): Mr.P.V.Sudakar For Respondent(s): Ms.G.Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 27523 of 2026 __________ Page2 of 4 ORDER An order dated 21.12.2023 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 3.Learned counsel for the petitioner submits that 10% pre-deposit was made while lodging the appeal. On instructions, he submits that the petitioner agrees to remit 90% of the tax demand as a condition for remand. 4.Subject to the remittance of an additional 90% of the tax demand (excluding the 10% pre-deposit made earlier) within 30 days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three (3) months from the date of remittance of the additional 90% of the tax demand. https://www.mhc.tn.gov.in/judis WP No. 27523 of 2026 __________ Page3 of 4 5.This Writ Petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 27-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To 1. The Deputy State Tax Officer 2 Panruti (Town), Panruti. 2. The Deputy Commissioner (CT) GST Appeal, Vellore, Commercial Taxes Building, Bharathiyrar Salai, Fort Round Road, Vellore-632 001. https://www.mhc.tn.gov.in/judis WP No. 27523 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27523 of 2026 27-07-2026 https://www.mhc.tn.gov.in/judis