WP No. 27455 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.27455 of 2026 and WMP Nos.30088 and 30090 of 2026 M/s.Sahoj Agency Rep. by its Proprietor P.Bhoopathi, 3B,A K Ramasamy Nagar, Sulur, Coimbatore 641402. ..Petitioner(s) Vs 1. The Assistant Commissioner (ST) Palladam-2 Assessment Circle, Palladam. 2. The Appellate Deputy Commissioner (ST) Salem. ..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 on the files of 1st respondent in Impugned Order in the proceedings vide GSTIN 33ALBPB1245N1ZH for the tax period 2018 to 2019 dated 25.04.2024 along with consequential order in form GST DRC-07 bearing a Ref. No. ZD330424206567I dated 26.04.2024 for the Period 2018 to 2019 and quash the same as arbitrary, against the principles of natural justice. For Petitioner(s): M/s.S.Kannan Vigneshkumar.K For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 27455 of 2026 __________ Page2 of 4 ORDER An order dated 25.04.2024 and the consequential order dated 26.04.2024 are assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms.Amirta, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 3.Learned counsel for the petitioner submits that the 10% pre-deposit was made while filing the appeal. On instructions, he submits that the petitioner agrees to remit an additional 40% as a condition for remand. An endorsement to that effect has been made. 4.Subject to the remittance of an additional 40% of the tax demand under the impugned order within sixty (60) 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 40% of the tax demand. https://www.mhc.tn.gov.in/judis WP No. 27455 of 2026 __________ Page3 of 4 5.The Writ Petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed. 27-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To 1. The Assistant Commissioner (ST) Palladam-2 Assessment Circle, Palladam. 2. The Appellate Deputy Commissioner (ST) Salem. https://www.mhc.tn.gov.in/judis WP No. 27455 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27455 of 2026 27-07-2026 https://www.mhc.tn.gov.in/judis