WP No. 26626 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26626 of 2026 and WMP.Nos.29128 & 29129 of 2026 M/s.Sakthi Traders Represented by its proprietor Gavaram Thirupathi, 132/26, Uthangarai Main Road, Mathur P.O, Krishnagiri 635203. ..Petitioner Vs The Deputy State Tax Officer O/o.The commercial tax officer, Krishnagiri-II Assessment Circle, Krishnagiri, Hosur. ..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 Respondent in the Impugned Order in GSTIN : 33AKNPT7597AIZP /2021 - 2022 dated 19.11.2025 along with consequential order in Form DRC-07 bearing a Ref No.ZD331125328492N dated 19.11.2025 for the Period 2021- 2022 and quash the same as arbitrary, against the principles of natural justice. For Petitioner: Mr. S.Kannan Mr. Vighnesh Kumar .K For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 19.11.2025 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. 26626 of 2026 __________ Page2 of 4 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. 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. 28-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 26626 of 2026 __________ Page3 of 4 To The Deputy State Tax Officer O/o.The commercial tax officer, Krishnagiri-II Assessment Circle, Krishnagiri, Hosur. https://www.mhc.tn.gov.in/judis WP No. 26626 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26626 of 2026 28-07-2026 https://www.mhc.tn.gov.in/judis