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Madras High CourtWP/23218/2026disposed of

Tvl.Arupadai Alagan Corporate v. The Deputy State Tax Officer 2

2026-06-29Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 29-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.25176 & 25179 of 2026 Tvl.Arupadai Alagan Corporate rep by its Prop. P.Ramkumar, No.40/1, Pollachi - Palakad Road, Pollachi-642 001.

..Petitioner Vs The Deputy State Tax Officer 2 Pollachi (East) Assessment Circle, Commercial Taxes Building, Pollachi-642 001.

..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 of the Respondent in his proceedings in GSTIN.33AMXPR1288E1ZL/2021-2022 dated 27.12.2025 and quash the same as illegal. For Petitioner:

Mr. S.Ramanathan For Respondent:

Mr. R. Sethu Prabakaran Government Counsel (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.

2. Mr. R.Sethu Prabakaran, 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 petitions are closed. There shall be no order as to costs.

29-06-2026 Index : Yes/No KJ

To The Deputy State Tax Officer 2 Pollachi (East) Assessment Circle, Commercial Taxes Building, Pollachi-642 001.

SENTHILKUMAR RAMAMOORTHY, J.

KJ and WMP.Nos.25176 & 25179 of 2026 29-06-2026