WP No. 23814 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23814 of 2026 and W.M.P.Nos.25827 & 25828 of 2026 Shree Balaji Enterprises Represented by its Managing Partner R M Jayaprakash 19, F.No.8, 3rd Floor, Balaji Apartments, P T Rajan Salai, K K Nagar, Chennai - 600078 ..Petitioner(s) Vs The Commercial Tax Officer Office of the State Tax officer (Intelligence I) Group XII, 234, 2nd Floor, No.1, PAPJM Building, Greams Road, Chennai 06 ..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 in summary order in FORM GST DRC-07 issued u/s.74 of CGST Act, 2017 dated 04.03.2026 in Reference No. ZD330326033252W along with a detailed order in GSTIN 33ADNFS4943C1Z2 /2019-20 dated 04.03.2026 on the file of the Respondent relating to F.Y.2019-20 and quash the same. https://www.mhc.tn.gov.in/judis WP No. 23814 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.I.Dinesh for Ms.Janani N For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) *********** ORDER An order dated 04.03.2026 is assailed primarily on the ground of breach of principles of natural justice. 2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice for the respondent. 3. On perusal of the impugned order, it is evident that the tax proposal was affirmed on the ground that the petitioner had not replied to the show cause notice or participated in hearings. 4. On instructions, learned counsel for the petitioner consents to remitting 10% of the disputed tax demand as a condition for remand. He has made an endorsement to that effect on the bundle. 5. Subject to the petitioner remitting 10% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, the impugned order dated 04.03.2026 is set aside and the matter is remanded for re- consideration. After providing a reasonable opportunity to the petitioner, a fresh https://www.mhc.tn.gov.in/judis WP No. 23814 of 2026 __________ Page3 of 4 order shall be issued within three months from the date of petitioner making the remittance of 10% of disputed tax demand. 6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 03-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Commercial Tax Officer Office of the State Tax officer (Intelligence I) Group XII, 234, 2nd Floor, No.1, PAPJM Building, Greams Road, Chennai 06 https://www.mhc.tn.gov.in/judis WP No. 23814 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23814 of 2026 and W.M.P.Nos.25827 & 25828 of 2026 03-07-2026 https://www.mhc.tn.gov.in/judis