WP No. 23419 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. 23419 of 2026 and WMP.Nos.25380 & 25381 of 2026 Tvl K.K. Internationals, Rep by its Authorised signatory, Darshan Kwatra, No. 3, Narasingapuram Street, Mount Road, Chennai, Tamil Nadu-600 002. ..Petitioner Vs The Deputy State Tax Officer Chepauk Assessment circle Chennai-600 035. ..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 on the file of respondent Vide GSTIN 33ARYPK6300N1ZB/ 2021-2022 dated 26.12.2025 passed in FORM GST DRC-07 and quash the same as illegal, error of law, error on the face of record, contrary to the provisions of Goods and Services Tax Act, 2017 and against the principles of Natural Justice and direct the respondent to pass orders on merit after giving an opportunity of personal hearing to the petitioner. For Petitioner: Mr. R.Ajithkumar https://www.mhc.tn.gov.in/judis WP No. 23419 of 2026 __________ Page2 of 4 For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 26.12.2025 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. 23419 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 Deputy State Tax Officer Chepauk Assessment circle Chennai-600 035. https://www.mhc.tn.gov.in/judis WP No. 23419 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23419 of 2026 and WMP.Nos.25380 & 25381 of 2026 01-07-2026 https://www.mhc.tn.gov.in/judis