WP No. 21012 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21012 of 2026 & WMP No.22707 of 2026 M/s Shre Vengadeswara Steels Rep by its Proprietor Nanthakuma rNo. 460, Jawahar, Street, Main Road, Punjai Puliampatti 638 459 ..Petitioner(s) Vs The Deputy State Tax Officer II Office of the Deputy commecial Tax officer SF No 137/ 1BC, 137/52 Puliampatti pirivu, Sathy -Erode Road, Ariyappampalayam, Sathyamangalam, Erode Dt 638 402 ..Respondent(s) Prayer: This 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 passed by the Respondent in the order vide GSTIN 33AFJPN9606H1ZA/2021-2022, dated 28.07.2025 along with Consequential order through FORM GST DRC-07 bearing Ref No ZD330725315536D, dated 28.07.2025 under section 73 of the act for the financial year 2021-2022, to quash the same . For Petitioner(s): Ms.R. Hemalatha For Respondent(s): Ms.Amirta Poonkodi Dinakaran Govt. Counsel (T) https://www.mhc.tn.gov.in/judis WP No. 21012 of 2026 __________ Page2 of 4 ORDER An order dated 28.07.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 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. 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. https://www.mhc.tn.gov.in/judis WP No. 21012 of 2026 __________ Page3 of 4 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. 11-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAL https://www.mhc.tn.gov.in/judis WP No. 21012 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAL To The Deputy State Tax Officer II Office of the Deputy Commecial Tax officer SF No 137/ 1BC, 137/52 Puliampatti Pirivu, Sathy -Erode Road, Ariyappampalayam, Sathyamangalam, Erode Dt 638 402. WP No. 21012 of 2026 11-06-2026 https://www.mhc.tn.gov.in/judis