WP No. 30830 of 2026 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30830 of 2026 and W.M.P. No.33878 of 2026 M/s.C R Trading (33AAJPE2794G1ZS) No.97/B5, 97/B6,Kanji Manager Cheran Managar, Vilankuruchi Post Coimbatore-641 035 ..Petitioner Vs The Deputy State Tax Officer-2 Saravanampatti East circle Fourth Floor, CT Building Dr.Balasundaram Road Coimbatore-641 018 ..Respondent Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari calling for the impugned order on the file of Respondent vide GSTIN 33AAJPE2794G1ZS/ 2021-22 dated 15.12.2025 and quash the same which was uploaded in Additional Notices and Orders in the GST Portal. For Petitioner: Mr.J.Madhusuthanan For Respondent: Ms.G.Dhana Madhri, Special Government Pleader (Tax) ORDER An order dated 15.12.2025 is assailed primarily on the ground of breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 30830 of 2026 __________ Page2 of 3 2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 25% of the disputed tax demand. 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 petition is closed. There shall be no order as to costs. 14.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Deputy State Tax Officer-2 Saravanampatti East circle Fourth Floor, CT Building Dr.Balasundaram Road Coimbatore-641 018 https://www.mhc.tn.gov.in/judis WP No. 30830 of 2026 __________ Page3 of 3 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 30830 of 2026 14.08.2026 https://www.mhc.tn.gov.in/judis