WP No. 30819 of 2026 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30819 of 2026 and W.M.P. No.33861 of 2026 Baruch Speciality (GSTN 33AAXFB6243K1Z1) Rep by its Partner A. Thangaiah First Floor Shop No 4 Door No 379 Sarjoini Street, New Siddhapudur, Coimbatore 641 044 ..Petitioner Vs The Deputy State Tax officer P N Palayam Assessment Circle, Second Floor, CT Buildings, Dr. Balasundaram Road, Coimbatore 641 018 ..Respondent Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari calling for the impugned order on the file of Respondent vide 33AAXFB6243K1Z1/2021-22 dated 24.11.2025 and quash the same which was uploaded in Additional Notices and Orders in the GST Portal. For Petitioner: Mr.J.Madhusuthanan For Respondent: Mr.R.Sethu Prabakaran, Government Advocate (Tax) ORDER An order dated 24.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. https://www.mhc.tn.gov.in/judis WP No. 30819 of 2026 __________ Page2 of 3 2. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice for the respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 25% of the disputed tax demand. 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 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. 14.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Deputy State Tax officer P N Palayam Assessment Circle, Second Floor, CT Buildings, Dr. Balasundaram Road, Coimbatore 641 018 https://www.mhc.tn.gov.in/judis WP No. 30819 of 2026 __________ Page3 of 3 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 30819 of 2026 14.08.2026 https://www.mhc.tn.gov.in/judis