WP No. 26255 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26255 of 2026 and WMP.Nos.28653 & 28654 of 2026 Palani Andavar Agro Products, Rep by its Partner Mr T.Daneshkumar No. 533A, North Street, Thuyyampoondurai, Modakkurichi Taluk, Erode – 638115. ..Petitioner Vs 1. The Deputy State Tax Officer Avinashi Road Assessment circle, Coimbatore 18. 2. The Assistant Commissioner CT Avinashi Road, Coimbatore – 18. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the connected records pertaining to the impugned proceedings of the 1st Respondent herein made in GSTIN : 33AAVFP3799E1ZN / 2021-22 dated 10/12/2025 and quash the same as illegal, arbitrary. For Petitioner: Mr. Manoharan S Sundaram For Respondents: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 10.12.2025 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. 26255 of 2026 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondents.

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 to the first respondent 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. 21-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 26255 of 2026 To 1. The Deputy State Tax Officer Avinashi Road Assessment circle, Coimbatore 18. 2. The Assistant Commissioner CT Avinashi Road, Coimbatore – 18. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 26255 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26255 of 2026 and WMP.Nos.28653 & 28654 of 2026 21-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 26255 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26255 of 2026 and WMP.Nos.28653 & 28654 of 2026 Palani Andavar Agro Products, Rep by its Partner Mr T.Daneshkumar No. 533A, North Street, Thuyyampoondurai, Modakkurichi Taluk, Erode – 638115. ..Petitioner Vs 1. The Deputy State Tax Officer Avinashi Road Assessment circle, Coimbatore 18. 2. The Assistant Commissioner CT Avinashi Road, Coimbatore – 18. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the connected records pertaining to the impugned proceedings of the 1st Respondent herein made in GSTIN : 33AAVFP3799E1ZN / 2021-22 dated 10/12/2025 and quash the same as illegal, arbitrary. For Petitioner: Mr. Manoharan S Sundaram For Respondents: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 10.12.2025 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. 26255 of 2026 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondents.

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 to the first respondent 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. 21-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 26255 of 2026 To 1. The Deputy State Tax Officer Avinashi Road Assessment circle, Coimbatore 18. 2. The Assistant Commissioner CT Avinashi Road, Coimbatore – 18. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 26255 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26255 of 2026 and WMP.Nos.28653 & 28654 of 2026 21-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis