WP No. 29347 of 2026 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29347 of 2026 and W.M.P. No.32248 of 2026 M/s.Thangam and co Rep. by its Proprietor Mr. Perumal Thangam, 7/80, Nachuvayanoor, Panankattur Post, Omalur Taluk, Salem District, Tamil Nadu 636 455. ..Petitioner Vs The State Tax Officer, O/o.The Commercial Tax Officer, Mettur Assessment Circle, Salem. ..Respondent Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari calling for the records relating to the impugned proceedings passed by the Respondent in the order vide GSTIN 33ARBPT0407A2ZJ/2021-22, dated 20.12.2024 along with the consequential proceedings under Section 73 of the Act issued vide FORM DRC-07 Ref. No. ZD331225324670R dated 20.12.2024 for the financial year 2021-2022 and to quash the same. For Petitioner: Ms.R. Hemalatha For Respondent: Mr.R.Sethu Prabakaran, Government Advocate (Tax) ORDER An order dated 20.12.2024 is assailed primarily on the ground that the petitioner did not have reasonable opportunity to submit supporting documents. https://www.mhc.tn.gov.in/judis WP No. 29347 of 2026 __________ Page2 of 3 2. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice for the respondent. 3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the remittance of 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, 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 petition is closed. There shall be no order as to costs. 07.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The State Tax Officer, O/o.The Commercial Tax Officer, Mettur Assessment Circle, Salem. https://www.mhc.tn.gov.in/judis WP No. 29347 of 2026 __________ Page3 of 3 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 29347 of 2026 07.08.2026 https://www.mhc.tn.gov.in/judis