WP No. 30314 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30314 of 2026 and WMP.Nos.33275 & 33276 of 2026 M/s.Aswath Traders Rep. by its Partner S.Divya, W/o.Sabariram, No.287, Karuppaiya Street, Coimbatore-641001. ..Petitioner Vs 1. Deputy Commissioner of Commercial Taxes (GST Appeal), Coimbatore. 2. Assistant Commissioner (ST) (FAC) R.G.Street Circle, Coimbatore-18. ..Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records on the file of the 2nd respondent relating to the Order dated 08-10-2025 in GSTIN : 33AARFA4351M1Z7/2021-2022 in Ref No. ZD331025050890Q for the financial year April 2021- March 2022 and quash the same as illegal and arbitrary and consequently direct the 2nd respondent to reconsider the matter. For Petitioner: Mr. S.Karthikeyan For Respondents: Mr. R. Sethu Prabakaran Government Advocate (Tax) ORDER An order dated 08.10.2025 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. 30314 of 2026 __________ Page2 of 4 2. Mr. R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondents. 3. The period of limitation for filing an appeal has expired. 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 to the second respondent 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. 13-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 30314 of 2026 __________ Page3 of 4 To 1. Deputy Commissioner of Commercial Taxes (GST Appeal), Coimbatore. 2. Assistant Commissioner (ST) (FAC) R.G.Street Circle, Coimbatore-18. https://www.mhc.tn.gov.in/judis WP No. 30314 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 30314 of 2026 13-08-2026 https://www.mhc.tn.gov.in/judis