WP No. 32017 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 32017 of 2026 and WMP.Nos.35225 & 35226 of 2026 V.P.S.Jewellery V.Paneerselvam, Represented by its Proprietor Mr. Vedanayagam Pillai Paneerselvam, 14/ A, Mela Vedi, Thiruthuraipundi, Tiruvarur, Tamil Nadu 614713. ..Petitioner Vs Deputy State Tax Officer - II, Thiruthuraipoondi Assessment Circle, Sannathi Street, Thiruthuraipoondi - 614713. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the Impugned Order bearing GSTN : 33AAHPP9782B1ZJ/2021-22 dated 27.12.2025 along with its Summary in Form GST DRC-07 bearing reference no. ZD331225412738G dated 27.12.2025 issued by the Respondent, to quash the same. For Petitioner: Ms. Disha Jain For Respondent: Ms. G. Dhana Madhri Special Government Pleader (Tax) ORDER An order dated 27.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 32017 of 2026 __________ Page2 of 4 2. Ms. G. Dhana Madhri, learned Special 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. 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. 20-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 32017 of 2026 __________ Page3 of 4 To Deputy State Tax Officer - II, Thiruthuraipoondi Assessment Circle, Sannathi Street, Thiruthuraipoondi - 614713. https://www.mhc.tn.gov.in/judis WP No. 32017 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 32017 of 2026 20-08-2026 https://www.mhc.tn.gov.in/judis