WP No. 21127 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21127 of 2026 and WMP.No.22864 of 2026 Veegee And Co GSTIN-33AAGFV5888F1ZS Represented by its Partner Vasudevan Gopinathannair, 95, South Enclave, Shivaram Nagar, Sungam Bye Pass, Coimbatore 641 045. ..Petitioner Vs The Deputy Commercial Tax Officer Trichy road, Coimbatore-I, Coimbatore. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records pertaining to the impugned order in Form GST DRC 07 bearing reference no. ZD331225049601Q/2021-22 dated 03.12.2025 issued by the Respondent and quash the same. For Petitioner: Mr. S. Arvindh For Respondent: Mr. L. Gokulraj, Government Counsel (Tax) ORDER An order dated 03.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 21127 of 2026 __________ Page2 of 4 2. Mr. L. Gokulraj, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that the impugned order was issued without providing a reasonable opportunity to the petitioner to contest the tax demand on merits. He also points out that the entire tax dues were recovered from the petitioner pursuant to the impugned order. 4. Subject to verifying and confirming that the entire tax dues were indeed recovered, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax demand on merits. Consequently, 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 receipt of a copy of this order. 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. 12-06-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 21127 of 2026 __________ Page3 of 4 To The Deputy Commercial Tax Officer Trichy road, Coimbatore-I, Coimbatore. https://www.mhc.tn.gov.in/judis WP No. 21127 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 21127 of 2026 and WMP.No.22864 of 2026 12-06-2026 https://www.mhc.tn.gov.in/judis