WP No. 23425 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23425 of 2026 and WMP.Nos.25387 & 25389 of 2026 Global Connect INC Rep. by its Proprietrix LU MIN YUEN, Ground Floor, No. 12/1, Arava Mudu Garden Street, Egmore, Chennai – 600008. ..Petitioner Vs The Commercial Tax officer Egmore Assessment Circle No.88, Mayor Ramanathan salai Taluk office building, 2nd floor, Spur Tank Road, Chetpet, Chennai-600 031. ..Respondent Prayer : 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 order passed by the Respondent in Form GST DRC-07 bearing Reference No.ZD330225154413S / FY 2020-2021, dated 17.02.2025 under Section 73 of the TNGST / CGST Act, 2017, and quash the same and consequently direct the Respondent to reconsider the matter afresh, after affording a fair and reasonable opportunity of hearing to the Petitioner and permitting the Petitioner to submit all relevant supporting documents. https://www.mhc.tn.gov.in/judis WP No. 23425 of 2026 __________ Page2 of 4 For Petitioner: Mr. Suresh T Ms. Monisha .S For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 17.02.2025 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 as a condition for remand. 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. 23425 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 01-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Commercial Tax officer Egmore Assessment Circle No.88, Mayor Ramanathan salai Taluk office building, 2nd floor, Spur Tank Road, Chetpet, Chennai-600 031. https://www.mhc.tn.gov.in/judis WP No. 23425 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23425 of 2026 and WMP.Nos.25387 & 25389 of 2026 01-07-2026 https://www.mhc.tn.gov.in/judis