WP No. 23982 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23982 of 2026 and WMP.Nos.26068 & 26070 of 2026 Tvl V Migrate Technologies, Represented by its partner Mr. R.R. Vijay Balaji No. 109, Door No. 5, Hameedia Complex, 3rd Floor, Triplicane High Road, Chennai, Tamil Nadu 600 005. ..Petitioner Vs Assistant Commissioner (ST) Chepauk Assessment Circle, Fanepet, nandanam, Chennai, Tamil nadu 600 035. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of the Respondent herein in FORM GST DRC - 07 with Reference No. ZD330725370633A dated 31.07.2025 along with detailed order in GSTIN / 33AANFV8395G1ZJ / 2022-23 dated 31.07.2025, for the tax period APR 2022 - MAR 2023 and quash the same. For Petitioner: Mr. B Syed Abdul Wakeel For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 31.07.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 23982 of 2026 __________ Page2 of 4 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. Learned counsel for the petitioner submits that about 27% of the disputed tax amount was recovered. An endorsement to that effect is made on the bundle. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that not less than 25% of the disputed tax demand was recovered, the impugned order is set aside. Consequently, 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 receipt of a copy of this order. 5. The writ petition is disposed of on the above terms without any order as to costs. Consequently, connected miscellaneous petitions are closed. 06-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 23982 of 2026 __________ Page3 of 4 To Assistant Commissioner (ST) Chepauk Assessment Circle, Fanepet, nandanam, Chennai, Tamil nadu 600 035. https://www.mhc.tn.gov.in/judis WP No. 23982 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23982 of 2026 and WMP.Nos.26068 & 26070 of 2026 06-07-2026 https://www.mhc.tn.gov.in/judis