WP No. 29201 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29201 of 2026 & WMP Nos.32071 & 32074 of 2026 Kumaran Medicals, Rep. by its Proprietor P.Rajendran, No.24, DB Road, R S Puram, Coimbatore, Tamil Nadu, 641 002. ..Petitioner(s) Vs The Deputy State Tax Officer -1 RS Puram Circle, 4th Floor, Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore-18. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of certiorarified Mandamus calling for the records relating to the impugned order dated 03.01.2024 bearing Reference No. ZD3301240082137 passed by the Respondent for the tax period 2019-20, and quash the same. For Petitioner(s): Mr.Raghunandan Sriram For Respondent(s): Ms.G.Dhana Madhri, Spl. G.P. (T) ORDER An order dated 03.01.2024 is assailed on the ground of breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 29201 of 2026 __________ Page2 of 4 2. Learned counsel for the petitioner submits that the petitioner’s GST registration was cancelled on 18.10.2019 and that proceedings were initiated about four years later by merely uploading notices on the common portal. He also points out that the petitioner has a strong case on merits. Without prejudice, learned counsel submits that the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. He has made an endorsement to that effect. 3. Subject to remittance of 25% of the disputed tax demand in the impugned order 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. 4. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 06-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAL https://www.mhc.tn.gov.in/judis WP No. 29201 of 2026 __________ Page3 of 4 To The Deputy State Tax Officer -1 RS Puram Circle, 4th Floor, Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore-18. https://www.mhc.tn.gov.in/judis WP No. 29201 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAL WP No. 29201 of 2026 & WMP Nos.32071 & 32074 of 2026 06-08-2026 https://www.mhc.tn.gov.in/judis