WP No. 23373 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23373 of 2026 and WMP.No.25335 of 2026 M/s. K G Creation Rep by its proprietor Sarita Sharma 23 KRR Layout Main Road, Tiruppur 641604. ..Petitioner Vs The Assistant Commissioner (ST) Central -II Assessment Circle, Tiruppur. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the Respondent in the impugned Order in GSTIN 33DRHPS3800K1ZO / 2021 -2022 dated 19.12.2025 along with consequential order in form DRC-07 bearing a Ref No.ZD331225315458I dated 19.12.2025 for the Period 2021 - 2022 and quash the same arbitrary, against the principles of natural justice. For Petitioner: Mr. S.Kannan Mr. Vighnesh Kumar .K For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 19.12.2025 is impugned primarily on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 23373 of 2026 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. 01-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 23373 of 2026 To The Assistant Commissioner (ST) Central -II Assessment Circle Tiruppur. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 23373 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23373 of 2026 and WMP.No.25335 of 2026 01-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 23373 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23373 of 2026 and WMP.No.25335 of 2026 M/s. K G Creation Rep by its proprietor Sarita Sharma 23 KRR Layout Main Road, Tiruppur 641604. ..Petitioner Vs The Assistant Commissioner (ST) Central -II Assessment Circle, Tiruppur. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the Respondent in the impugned Order in GSTIN 33DRHPS3800K1ZO / 2021 -2022 dated 19.12.2025 along with consequential order in form DRC-07 bearing a Ref No.ZD331225315458I dated 19.12.2025 for the Period 2021 - 2022 and quash the same arbitrary, against the principles of natural justice. For Petitioner: Mr. S.Kannan Mr. Vighnesh Kumar .K For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 19.12.2025 is impugned primarily on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 23373 of 2026 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. 01-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 23373 of 2026 To The Assistant Commissioner (ST) Central -II Assessment Circle Tiruppur. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 23373 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23373 of 2026 and WMP.No.25335 of 2026 01-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis