WP No. 23862 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. 23862 of 2026 and W.M.P.Nos.25904 & 25906 of 2026 M/s Udhayam Agencies Represented by its proprietor Mr. S Ananthan, 147A, Karunkattu Palanisamy Street, A.S Pettai, Namakkal - 637001 ..Petitioner(s) Vs The Assistant Commissioner ST Namakkal (Town) Namakkal ..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 on the files of the Respondent herein in Form GST DRC 07 vide Ref No. ZD3308242714087, along with its detailed order both dated 29.08.2024, for the year 2019-20, quash the same. For Petitioner(s): Mr.K.A.Parthasarathy For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) *********** https://www.mhc.tn.gov.in/judis WP No. 23862 of 2026 __________ Page2 of 4 ORDER Order dated 29.08.2024 is assailed primarily on the ground that no personal hearing was offered after the petitioner replied to the show cause notice. 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. The writ petition has been filed after the period of limitation expired. 4. Learned counsel for the petitioner submits that a personal hearing was not offered. He also submits that some recoveries were made. This aspect has to be verified and confirmed. Without prejudice, he submits that the petitioner agrees to remit 50% of the disputed tax demand pertaining to confirmed proposals after adjusting recoveries made earlier. He has made an endorsement to that effect on the bundle. 5. Subject to remittance of additional amounts so as to remit not less than 50% of the disputed tax demand pertaining to the confirmed proposals in the https://www.mhc.tn.gov.in/judis WP No. 23862 of 2026 __________ Page3 of 4 aggregate within six weeks from the date of receipt of a copy of this order, the impugned order is set aside insofar as the confirmed tax proposals are concerned, and the matter is remanded for re-consideration on those issues. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 50% of the disputed tax demand in the aggregate. 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 03-07-2026 (3/6) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner ST Namakkal (Town) Namakkal https://www.mhc.tn.gov.in/judis WP No. 23862 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23862 of 2026 and W.M.P.Nos.25904 & 25906 of 2026 03-07-2026 (3/6) https://www.mhc.tn.gov.in/judis