Vardhaman Engineering 33aaafy9403f1zc v. The State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 19-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.No.23829 of 2026 Vardhaman Engineering (33AAAFY9403F1ZC) Rep. by its Partner Prabhakaran Ramaswamy 673/1 S.S. T. Mill Road, R.G. Pudur, Chinniampalayam Post, Coimbatroe 641 062.

..Petitioner Vs The State Tax Officer Peelamedu South Assessment Circle, CT Building, Dr. Balasundaram Road, Coimbatore 641 018.

..Respondent Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the impugned order on the file of Respondent vide GSTIN : 33AAAFY9403F1ZC/2021-22 dated 11.11.2025 and quash the same which was uploaded in "Additional Notices and Orders" in the GST Portal. For Petitioner:

Mr. J Madhusuthanan For Respondent:

Ms. G. Dhana Madhri Government Counsel (Tax)

ORDER

An order dated 11.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Ms. G. Dhana Madhri, learned Government Counsel (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 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. 19-06-2026 Index: Yes/No KJ

To The State Tax Officer Peelamedu South Assessment Circle, CT Building, Dr. Balasundaram Road, Coimbatore 641 018.

SENTHILKUMAR RAMAMOORTHY, J.

KJ and WMP.No.23829 of 2026 19-06-2026