WP No. 25778 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25778 of 2026 and WMP.No.28164 of 2026 M/s.Anandhi Fiberes Rep by its Prop. - Ananthanathan Ganesan, No. 4/582/2, Katturpudur Road, Velliampalayam, Koduvai, Tiruppur, Tamil Nadu, 641660. ..Petitioner Vs The Deputy State Tax officer-1 office of The Deputy Commercial Tax Officer, Pongalur Assessment Circle, Tiruppur-I Tiruppur. ..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 relating to the impugned proceedings initiated by the Respondent in the impugned order in FORM GST DRC - 07 bearing ref No. ZD331225161590O dated 12.12.2025 along with Annexure vide GSTIN 33AHBPG9076G1ZF /2021-2022 digitally signed on 11.12.2025 passed by the respondent for the AY 2021-22 to quash the same. For Petitioner: Mr. Devanand J R for Ms.R. Hemalatha For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25778 of 2026 ORDER An order dated 12.12.2025 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. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25778 of 2026 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. 16-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Deputy State Tax officer-1 office of The Deputy Commercial Tax Officer, Pongalur Assessment Circle, Tiruppur-I Tiruppur. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25778 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25778 of 2026 and WMP.No.28164 of 2026 16-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 25778 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25778 of 2026 and WMP.No.28164 of 2026 M/s.Anandhi Fiberes Rep by its Prop. - Ananthanathan Ganesan, No. 4/582/2, Katturpudur Road, Velliampalayam, Koduvai, Tiruppur, Tamil Nadu, 641660. ..Petitioner Vs The Deputy State Tax officer-1 office of The Deputy Commercial Tax Officer, Pongalur Assessment Circle, Tiruppur-I Tiruppur. ..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 relating to the impugned proceedings initiated by the Respondent in the impugned order in FORM GST DRC - 07 bearing ref No. ZD331225161590O dated 12.12.2025 along with Annexure vide GSTIN 33AHBPG9076G1ZF /2021-2022 digitally signed on 11.12.2025 passed by the respondent for the AY 2021-22 to quash the same. For Petitioner: Mr. Devanand J R for Ms.R. Hemalatha For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25778 of 2026 ORDER An order dated 12.12.2025 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. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25778 of 2026 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. 16-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Deputy State Tax officer-1 office of The Deputy Commercial Tax Officer, Pongalur Assessment Circle, Tiruppur-I Tiruppur. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25778 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25778 of 2026 and WMP.No.28164 of 2026 16-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis