WP No. 21637 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. 21637 of 2026 and W.M.P.Nos.23427 & 23428 of 2026 Tool Craft Industries Rep. by its Proprietor - Parthasarathy N, No. 11, Asaithambi Street, Padi, Tiruvallur - 600 050. GSTIN 33BDEPP5620F3ZS ..Petitioner(s) Vs The Deputy State Tax Officer 1 / Deputy Commercial Tax Officer Office of the Deputy State Tax Officer (ST)/Deputy Commercial Tax Officer, padi assessment circle, station, 4th floor, room no.416, The Integrated Building for commercial tax and registration department, south tower, Nandanam, Chennai - 600035. ..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 of the impugned proceedings of the Respondent in GSTIN 33BDEPP5620F3ZS/2019- 2020 dated 27.08.2024 and the consequential impugned Summary Order vide Form GST DRC-07 in Reference No. ZD330824231912G dated 27.08.2024 for the Tax Period April 2019- March 2020 quash the same. https://www.mhc.tn.gov.in/judis WP No. 21637 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.S. Rajasekar For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) *********** ORDER An order dated 27.08.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.G.Dhana Madhri, 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 after the period of limitation expired. 4. Learned counsel for the petitioner contends that about 100% of the tax demanded under the impugned order was recovered. This aspect is required to be verified. He has made an endorsement to that effect on the bundle. https://www.mhc.tn.gov.in/judis WP No. 21637 of 2026 __________ Page3 of 4 5. Subject to verifying and confirming that about 100% of the tax demanded under the impugned order was recovered, 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 100% of the disputed tax demand. 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are 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 1 / Deputy Commercial Tax Officer Office of the Deputy State Tax Officer (ST)/Deputy Commercial Tax Officer, padi assessment circle, station, 4th floor, room no.416, The Integrated Building for commercial tax and registration department, south tower, nandanam, chennai - 600035. https://www.mhc.tn.gov.in/judis WP No. 21637 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 21637 of 2026 and W.M.P.Nos.23427 & 23428 of 2026 16-06-2026 https://www.mhc.tn.gov.in/judis