WP No. 27718 of 2026 __________ Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.27718 of 2026 and W.M.P.Nos.30384 and 30386 of 2026 Sri Karunambika Hollow Blocks Represented by its Partner N. Sureshkumar, 148/3A, Elanthakadu Thottam, Mangalam Road, Near Bye pass, Avinashi, Tiruppur - 641 663 ..Petitioner(s) Vs Deputy Commercial Tax officer Avinashi Assessment Circle, Avinashi, Tiruppur District, Tamilnadu. ..Respondent(s) Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus, calling for the impugned order on the file of the respondent vide GSTIN 33CADPS1255C1Z4/ 2019-20 dated 15.08.2024 (DRC 07 Ref. No.ZD330824126033S) and quash the same which was uploaded only in the GST Portal after cancellation of the Registration of the petitioner. For Petitioner(s): Mr.M.Hariharan for Mr.N.Gnanalingam For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) ORDER An order dated 15.08.2024 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. 27718 of 2026 __________ Page2 of 5 2. Ms.Amirta, 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 50% 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 50% 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 50% 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. 29-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS https://www.mhc.tn.gov.in/judis WP No. 27718 of 2026 __________ Page3 of 5 To. Deputy Commercial Tax officer Avinashi Assessment Circle, Avinashi, Tiruppur District, Tamilnadu. https://www.mhc.tn.gov.in/judis WP No. 27718 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAS W.P. No.27718 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis WP No. 27718 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis