WP No. 23729 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23729 of 2026 and WMP.Nos.25726 & 25728 of 2026 P K S Infraatech No 21/11, C.I.T Colony, 1st Main Road, Mylapore, Chennai, Tamil Nadu 600004. ..Petitioner Vs Assistant Commissioner (ST) 2nd Floor, Room No. 212, The Integrated Building for Commercial taxes and Registration Department (South Tower), Nandanam, Chennai 35. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling upon the records of the impugned order issued by the Respondent in GSTN 33ABAFP2588D1ZF /2021-22 dated 08.12.2025 along with Order and Summary of Order in FORM GST DRC 07 bearing reference no.ZD3312251098788 quash the same and consequently remand the matter to the Respondent directing them to entertain the records, documents and reply from the Petitioner and then pass order after affording a personal hearing to the Petitioner. For Petitioner: Mr. Yuva Kumararaja for Ms. Rukmani Venugopalan For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 23729 of 2026 __________ Page2 of 4 ORDER An order dated 08.12.2025 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. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. 4. On instructions, learned counsel for the petitioner agrees to pay 10% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle. 5. Subject to the condition that the petitioner remits 10% 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 10% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 23729 of 2026 __________ Page3 of 4 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. 02-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To Assistant Commissioner (ST) 2nd Floor, Room No. 212, The Integrated Building for Commercial taxes and Registration Department (South Tower), Nandanam, Chennai 35. https://www.mhc.tn.gov.in/judis WP No. 23729 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23729 of 2026 and WMP.Nos.25726 & 25728 of 2026 02-07-2026 https://www.mhc.tn.gov.in/judis