WP No. 21456 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21456 of 2026 and W.M.P.No.23215 of 2026 M/s.Gokul Agencies Rep by its Proprietor- Nisha Sekar, 13, VOC Nagar, Dharmakutty Layout, Kovilmedu, Coimbatore, Tamil Nadu-641025. ..Petitioner(s) Vs The Deputy State Tax Officer (ST) Office of the Deputy Commercial Tax Officer, velandippalayam circle, coimbatore. ..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 relating to the impugned proceedings passed by the Respondent in the impugned order in GSTIN 33APJPN1023N1ZX/2021-22 dated 21.11.2025 along with the consequential proceedings under section 73 in FORM GST DRC 07 vide ref. no. ZD331125381750K dated 21.11.2025 for the FY 2021-22 to quash the same. For Petitioner(s): Ms.R.Hemalatha For Respondent(s): Mr.L.Gokulraj, Government Counsel (Tax) ***** https://www.mhc.tn.gov.in/judis WP No. 21456 of 2026 __________ Page2 of 4 ORDER An order dated 21.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.L.Gokulraj, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed shortly after the period of limitation expired. 4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the condition that the petitioner remits 25% of the disputed tax demand 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. 21456 of 2026 __________ Page3 of 4 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petition is closed. There shall be no order as to costs. 16-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax Officer (ST) Office of the Deputy Commercial Tax Officer, velandippalayam circle, coimbatore. https://www.mhc.tn.gov.in/judis WP No. 21456 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 21456 of 2026 and W.M.P.No.23215 of 2026 16-06-2026 https://www.mhc.tn.gov.in/judis