WP No. 31803 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31803 of 2026 and WMP.Nos.34984 & 34985 of 2026 M/s.ASWATH TRADERS Rep. by its Partner S.Divya, W/o.Sabariram, No.287, Karuppaiya Street, Coimbatore-641001. ..Petitioner Vs 1. Deputy Commissioner of Commercial Taxes (GST Appeal), Coimbatore. 2. Assistant Commissioner (ST) R.G.Street Circle, Coimbatore- 18. ..Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records on the file of the 2nd respondent relating to the Order dated 22-02-2025 in GSTIN : 33AARFA4351M1Z7/2020-2021 in Ref No. ZD330225229683H for the financial year April 2020 - March 2021 and quash the same as illegal and arbitrary and consequently direct the 2nd respondent to reconsider the matter. For Petitioner: Mr. S.Karthikeyan For Respondents: Mr.I.Dinesh Additional Government Pleader (Tax) https://www.mhc.tn.gov.in/judis WP No. 31803 of 2026 __________ Page2 of 4 ORDER An order dated 22.02.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. I. Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondents. 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 to the second respondent 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. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 31803 of 2026 __________ Page3 of 4 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. 19-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. Deputy Commissioner of Commercial Taxes (GST Appeal), Coimbatore. 2. Assistant Commissioner (ST) R.G.Street Circle, Coimbatore- 18. https://www.mhc.tn.gov.in/judis WP No. 31803 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 31803 of 2026 19-08-2026 https://www.mhc.tn.gov.in/judis