WP Nos. 21132 & 21134 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 Nos. 21132 & 21134 of 2026 and WMP.Nos.22873 & 22876 of 2026 In both WPs. Mr.Ubakaram Santhanam Proprietor of Claresta, No.422/2A, SIPCOT Phase II, Claresta, Hosur - Krishnagiri Highway, Hosur, Krishnagiri, Tamil Nadu, 635109. ..Petitioner Vs Commercial Tax Officer Hosur (North) II, 2nd floor, Seetha Ram Nagar, Krishnagiri, Hosur, Tamil Nadu- 635 109. ..Respondent Prayer in W.P.No.21132 of 2026 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the impugned adjudication order dated 06.03.2024 passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 and the consequential demand order in Form GST DRC-07 bearing Reference No. ZD330324032173Z, issued by the Respondent for the Financial Year 2020-21, to quash the same, and consequently direct the Respondent to afford a personal hearing to the Petitioner and to consider the matter afresh and pass appropriate orders on merits in accordance with law. Prayer in W.P.No.21134 of 2026 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the impugned adjudication order dated https://www.mhc.tn.gov.in/judis WP Nos. 21132 & 21134 of 2026 __________ Page2 of 4 22.04.2024 bearing Reference No. ZD3304241628881 passed under Section 73 and impugned adjudication order dated19.07.2024 bearing Reference No. ZD330724229207H passed under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 and the consequential demand order, issued by the Respondent for the Financial Year 2018-19, to quash the same, and consequently direct the Respondent to afford a personal hearing to the Petitioner and to consider the matter afresh and pass appropriate orders on merits in accordance with law. In both WPs. For Petitioner: Mr. Santhosh Kumar P For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) COMMON ORDER An order dated 06.03.2024 is assailed in W.P.No.21132 of 2026 and orders dated 22.04.2024 & 19.07.2024 are assailed in W.P.No.21134 of 2026 on the ground of alleged breach of principles of natural justice. 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. The period of limitation for filing appeals has expired. On instructions, learned counsel for the petitioner agrees to pay 50% of the disputed tax demand in respect of each assessment order. An endorsement to that effect is made on the bundle. https://www.mhc.tn.gov.in/judis WP Nos. 21132 & 21134 of 2026 __________ Page3 of 4 4. Subject to the condition that the petitioner remits 50% of the disputed tax demand in respect of each assessment order, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned assessment orders are set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh assessment orders shall be issued within three months from the date of remittance of 50% of the disputed tax demand. 5. The writ petitions are disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 12-06-2026 Index : Yes/No (2/2) Neutral Citation : Yes/No KJ To Commercial Tax Officer Hosur (North) II, 2nd floor, Seetha Ram Nagar, Krishnagiri, Hosur, Tamil Nadu- 635 109. https://www.mhc.tn.gov.in/judis WP Nos. 21132 & 21134 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP Nos. 21132 & 21134 of 2026 and WMP.Nos.22873 & 22876 of 2026 12-06-2026 (2/2) https://www.mhc.tn.gov.in/judis