WP No. 23749 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23749 of 2026 and WMP.Nos.25745 & 25746 of 2026 M/s.S.K.S Traders, Rep By Its Proprietor, R Rameshkumar No.3, Karikalcholan Street, Pollachi - 642001. ..Petitioner Vs The Deputy State Tax Officer - 1 Pollachi (west) Assessment Circle, Pollachi. ..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 GSTIN - 33AJVPR6254K1ZG/2021-22 and quash the proceeding dated 26.12.2025 passed therein. For Petitioner: Mr. M.Parvesh Musharaf For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 26.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 23749 of 2026 2. Ms. Amirta Poonkodi Dinakaran, 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. 02-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 23749 of 2026 To The Deputy State Tax Officer - 1 Pollachi (west) Assessment Circle, Pollachi. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 23749 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23749 of 2026 and WMP.Nos.25745 & 25746 of 2026 02-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 23749 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23749 of 2026 and WMP.Nos.25745 & 25746 of 2026 M/s.S.K.S Traders, Rep By Its Proprietor, R Rameshkumar No.3, Karikalcholan Street, Pollachi - 642001. ..Petitioner Vs The Deputy State Tax Officer - 1 Pollachi (west) Assessment Circle, Pollachi. ..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 GSTIN - 33AJVPR6254K1ZG/2021-22 and quash the proceeding dated 26.12.2025 passed therein. For Petitioner: Mr. M.Parvesh Musharaf For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 26.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 23749 of 2026 2. Ms. Amirta Poonkodi Dinakaran, 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. 02-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 23749 of 2026 To The Deputy State Tax Officer - 1 Pollachi (west) Assessment Circle, Pollachi. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 23749 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23749 of 2026 and WMP.Nos.25745 & 25746 of 2026 02-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis