WP No. 25854 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25854 of 2026 and W.M.P.No.28241 of 2026 M/s.NS COMMUNICATION, Rep. by its Proprietor D.Saravana Kumar, No.1, Punjaipugalur Main Road, Valluvar Nagar, Namakkal -639 113 ..Petitioner(s) Vs The State Tax Officer (Roving Squad-I) Office of the Joint Commissioner (ST) Intelligence, Erode. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of the respondent in his proceedings in GSTIN - 33BZAPS7650G1ZA/ 2022-23, quash the order dated 24.02.2026 passed therein. For Petitioner(s): Mr.P.V.Sudakar For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********** __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25854 of 2026 ORDER An order dated 24.02.2026 is assailed primarily on the ground of breach of principles of natural justice. 2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondent. 3. On perusal of the impugned order, it is evident that the tax proposal was affirmed on the ground that the petitioner had not replied to the show cause notice or participated in hearings.

4. On instructions, learned counsel for the petitioner consents to remitting 10% of the disputed tax demand as a condition for remand. He has made an endorsement to that effect on the bundle. 5. Subject to the petitioner remitting 10% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, the impugned order dated 24.02.2026 is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh order shall be issued within three months from the date of petitioner making the remittance of 10% of disputed tax demand. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25854 of 2026 6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 17-07-2026 (1/3) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The State Tax Officer (Roving Squad-I) Office of the Joint Commissioner (ST) Intelligence, Erode. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25854 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25854 of 2026 and W.M.P.No.28241 of 2026 17-07-2026 (1/3) __________ Page4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 25854 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25854 of 2026 and W.M.P.No.28241 of 2026 M/s.NS COMMUNICATION, Rep. by its Proprietor D.Saravana Kumar, No.1, Punjaipugalur Main Road, Valluvar Nagar, Namakkal -639 113 ..Petitioner(s) Vs The State Tax Officer (Roving Squad-I) Office of the Joint Commissioner (ST) Intelligence, Erode. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of the respondent in his proceedings in GSTIN - 33BZAPS7650G1ZA/ 2022-23, quash the order dated 24.02.2026 passed therein. For Petitioner(s): Mr.P.V.Sudakar For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********** __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25854 of 2026 ORDER An order dated 24.02.2026 is assailed primarily on the ground of breach of principles of natural justice. 2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondent. 3. On perusal of the impugned order, it is evident that the tax proposal was affirmed on the ground that the petitioner had not replied to the show cause notice or participated in hearings.

4. On instructions, learned counsel for the petitioner consents to remitting 10% of the disputed tax demand as a condition for remand. He has made an endorsement to that effect on the bundle. 5. Subject to the petitioner remitting 10% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, the impugned order dated 24.02.2026 is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh order shall be issued within three months from the date of petitioner making the remittance of 10% of disputed tax demand. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25854 of 2026 6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 17-07-2026 (1/3) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The State Tax Officer (Roving Squad-I) Office of the Joint Commissioner (ST) Intelligence, Erode. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25854 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25854 of 2026 and W.M.P.No.28241 of 2026 17-07-2026 (1/3) __________ Page4 of 4 https://www.mhc.tn.gov.in/judis