WP No. 32430 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 32430 of 2026 and WMP.Nos.35637 & 35638 of 2026 Kamalamani Modern Rice Mill Rep. by its Proprietor K.Ramkumar 1/53, Krishnagiri Main Road, Hale Dharmapuri, Tamilnadu-636701. ..Petitioner Vs State Tax Officer / Commercial Tax Officer Dharmapuri Assessment Circle, Hour, Tamil Nadu. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the entire records relating to the adjudication order in Reference No. ZD331225145038O dated 10.12.2025 along with annexures of the detailed order in GSTIN: GSTIN:33ALVPR4271N1Z9/2021-2022 dated 10.12.2025 passed by the Respondent and quash the same. For Petitioner: Mr. T.Ramesh For Respondent: Mr.I.Dinesh Additional Government Pleader (Tax) https://www.mhc.tn.gov.in/judis WP No. 32430 of 2026 __________ Page2 of 4 ORDER An order dated 10.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. I. Dinesh, learned Additional Government Pleader (Tax), 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 five months from the date of remittance of 25% of the disputed tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 32430 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. 24-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To State Tax Officer / Commercial Tax Officer Dharmapuri Assessment Circle, Hour, Tamil Nadu. https://www.mhc.tn.gov.in/judis WP No. 32430 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 32430 of 2026 24-08-2026 https://www.mhc.tn.gov.in/judis