WP No. 30866 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30866 of 2026 and W.M.P. No.33918 of 2026 M/s.Sri Paahal Enterprises, Rep By Its Proprietor Sri.D.Udhayaraja D.No.78-A, S V Road, Dharmapuri - 636 701 ..Petitioner Vs 1. The Deputy Commissioner (CT) Hosur. 2. The Deputy State Tax Officer - 2 Dharmapuri Assessment Circle, Commercial Taxes Building, Near Collectorate, Dharmapuri -636 705 ..Respondents Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari to call for the records of the impugned proceeding passed by the second respondent in GSTIN - 33ACXPU0885G1ZY/2021-22 dated 02.12.2025 and the consequential order passed by the first respondent in Ref.No.ZD3304261522941 dated 17.04.2026 and quash the same. For Petitioner: Mr. B. Raveendran For Respondents: Ms.G.Dhana Madhri, Special Government Pleader (Tax) ORDER An order dated 02.12.2025 and an appellate order dated 17.04.2026 are assailed in this writ petition. https://www.mhc.tn.gov.in/judis WP No. 30866 of 2026 __________ Page2 of 4 2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice on behalf of the respondents. 3. Learned counsel for the petitioner submits that 10% of the tax demand was paid by way of pre-deposit at the time of filing the appeal. Subject to giving credit thereto, he submits that an additional 15% of the tax demand will be remitted by the petitioner as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits an additional 15% of the disputed tax demand under the impugned order, after giving credit to the 10% pre-deposit earlier made by the petitioner, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order in original is set aside. Consequently, 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 an additional 15% 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 https://www.mhc.tn.gov.in/judis WP No. 30866 of 2026 __________ Page3 of 4 To 1. The Deputy Commissioner (CT) Hosur. 2. The Deputy State Tax Officer - 2 Dharmapuri Assessment Circle, Commercial Taxes Building, Near Collectorate, Dharmapuri -636 705 https://www.mhc.tn.gov.in/judis WP No. 30866 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 30866 of 2026 14.08.2026 https://www.mhc.tn.gov.in/judis