WP No. 24528 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24528 of 2026 and W.M.P.No.26741 of 2026 M/s. D Nanthakumar Rep by its Prop Nanthakumar 74, NA Anupuram, Narasankuppam, Kancheepuram, Tamilnadu 603 109 ..Petitioner(s) Vs The State Tax Officer O/c Commercial tax officer, Thirukazhukundram assessment circle, chengalpattu, Tamil Nadu ..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 relating to the impugned proceedings passed by the Respondent in the order vide GSTIN 33ADHPN3140L1ZM/2022-2023, dated 01.06.2026 along with Consequential order through FORM GST DRC-07 bearing Ref No ZD3306260043101, dated 01.06.2026 under section 74 of the act for the financial year 2022-2023, to quash the same. https://www.mhc.tn.gov.in/judis WP No. 24528 of 2026 __________ Page2 of 4 For Petitioner(s): Ms.R. Hemalatha For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ********* ORDER An order dated 01.06.2026 is assailed both on the ground of breach of principles of natural justice and on the ground that one of the issues decided in the order relates to imposition of GST on seigniorage. 2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that the petitioner will remit 10% of the disputed tax demand as a condition for remand. 4. Subject to remittance of the 10% of the disputed tax demand 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 the 10% of the disputed tax demand. As regards the issue relating to GST on seigniorage, the order shall https://www.mhc.tn.gov.in/judis WP No. 24528 of 2026 __________ Page3 of 4 not be implemented until the Supreme Court pronounces the judgment on said issue. 5. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petition is closed. There shall be no order as to costs. 08-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The State Tax Officer O/c Commercial tax officer, Thirukazhukundram assessment circle, chengalpattu, Tamil Nadu https://www.mhc.tn.gov.in/judis WP No. 24528 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24528 of 2026 and W.M.P.No.26741 of 2026 08-07-2026 https://www.mhc.tn.gov.in/judis