WP No. 27275 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27275 of 2026 and WMP.No.29872 of 2026 Azhagumalaian Coconuts Rep by its Partner K. Balasundar, 79, Balagopalapuram Street, Pollachi 642001, Coimbatore District. ..Petitioner Vs The Assistant Commissioner (ST) Pollachi (East) Assessment circle, Commercial taxes Building, Pollachi 642 001, Coimbatore District. ..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 of the Respondent in his proceedings in GSTIN - 33ABVFA8213F1ZF/2021-2022 dated 26.12.2025 and quash the same as illegal. For Petitioner: Mr. S.Ramanathan For Respondent: Ms. G. Dhana Madhri 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. 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 27275 of 2026 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. 24-07-2026 Index: Yes/No Neutral Citation: Yes/No kj __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 27275 of 2026 To The Assistant Commissioner (ST) Pollachi (East) Assessment circle, Commercial taxes Building, Pollachi 642 001, Coimbatore District. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 27275 of 2026 SENTHILKUMAR RAMAMOORTHY, J. kj WP No. 27275 of 2026 and WMP.No.29872 of 2026 24-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 27275 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27275 of 2026 and WMP.No.29872 of 2026 Azhagumalaian Coconuts Rep by its Partner K. Balasundar, 79, Balagopalapuram Street, Pollachi 642001, Coimbatore District. ..Petitioner Vs The Assistant Commissioner (ST) Pollachi (East) Assessment circle, Commercial taxes Building, Pollachi 642 001, Coimbatore District. ..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 of the Respondent in his proceedings in GSTIN - 33ABVFA8213F1ZF/2021-2022 dated 26.12.2025 and quash the same as illegal. For Petitioner: Mr. S.Ramanathan For Respondent: Ms. G. Dhana Madhri 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. 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 27275 of 2026 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. 24-07-2026 Index: Yes/No Neutral Citation: Yes/No kj __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 27275 of 2026 To The Assistant Commissioner (ST) Pollachi (East) Assessment circle, Commercial taxes Building, Pollachi 642 001, Coimbatore District. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 27275 of 2026 SENTHILKUMAR RAMAMOORTHY, J. kj WP No. 27275 of 2026 and WMP.No.29872 of 2026 24-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis