WP No. 24397 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24397 of 2026 and WMP.Nos.26582 & 26585 of 2026 Tvl Alpha Enterprises Rep. by its proprietrix, Manimegala, No. 8A, S1, Vennila, Indira Nagar 5th Street, Menambedu, Ambattur, Chennai, Tamil Nadu 600 053. ..Petitioner Vs Deputy Commercial Tax Officer - I Ambattur Assessment Circle, 3rd Floor, Room No. 323, Integrated Building for commercial taxes and Registration department, Nandanam, Chennai 35. ..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. ZD331125304268Q dated 18.11.2025 along with the detailed order in GSTIN 33CTDPM4870Q1Z3/2021-22 dated 18.11.2025 for the tax period APR 2021 - MAR 2022 and quash the same. https://www.mhc.tn.gov.in/judis WP No. 24397 of 2026 __________ Page2 of 4 For Petitioner: Mr. B.Syed Abdul Wakeel For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 18.11.2025 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. Learned counsel for the petitioner submits that about 52% of the disputed tax demand under the impugned order was recovered from the electronic liability ledger of the petitioner. 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 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 receipt of a copy of this order. https://www.mhc.tn.gov.in/judis WP No. 24397 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. 07-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To Deputy Commercial Tax Officer - I Ambattur Assessment Circle, 3rd Floor, Room No. 323, Integrated Building for commercial taxes and Registration department, Nandanam, Chennai 35. https://www.mhc.tn.gov.in/judis WP No. 24397 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24397 of 2026 and WMP.Nos.26582 & 26585 of 2026 07-07-2026 https://www.mhc.tn.gov.in/judis