WP No. 30211 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. 30211 of 2026 and WMP.Nos.33157 & 33158 of 2026 M/s. Eshvari Enterprises Rep by its Proprietor Mr Alla Pitchai Selvakumar, 2/398 H2, Sri Ram Illam, Ganapathy Nagar, Kotturavu Nagar, Tamil Nadu 610004. ..Petitioner Vs The Superintendent of GST and Central Excise Krishnagiri Range, office of the Superintendent of GST and Central Excise, Krishnagiri Range No.65/19, First cross, Thammanna Nagar Co-operative colony, Krishnagiri -635 001. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records pertaining to the impugned Order in original dated 26.02.2025 bearing Reference No. ZD 33 02 25 27 12 11Y, relating to GSTIN : 33DSHPS7826C2ZK for the Financial Year 2020-21, on the file of the Respondent, quash the same, and consequently direct the Respondent to adjudicate the matter afresh after affording the Petitioner a reasonable opportunity to file reply, produce documents and avail personal hearing. For Petitioner: Mr. Kabil Dev S https://www.mhc.tn.gov.in/judis WP No. 30211 of 2026 __________ Page2 of 4 For Respondent: Mr. R.P.Pragadish, Senior Standing Counsel Mr. J. Harikrishna, Junior Standing Counsel ORDER An order dated 26.02.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R.P.Pragadish, learned Senior Standing Counsel, accepts notice on behalf of the respondent. 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 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. https://www.mhc.tn.gov.in/judis WP No. 30211 of 2026 __________ Page3 of 4 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 To The Superintendent of GST and Central Excise Krishnagiri Range, office of the Superintendent of GST and Central Excise, Krishnagiri Range, No.65/19, First cross, Thammanna Nagar Co-operative colony, Krishnagiri -635 001. https://www.mhc.tn.gov.in/judis WP No. 30211 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 30211 of 2026 13-08-2026 https://www.mhc.tn.gov.in/judis