WP No. 24403 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. 24403 of 2026 and WMP.Nos.26593 & 26595 of 2026 M/s. RIGHT WAY LOGISTICS PRIVATE LIMITED, Rep by its Director A Shanmugavelu GSTIN 33AAGCR7355C1ZI Flat No.34, BBC Villa Old No.33, New No.65, Third Floor, BBC Villa Complex, Broadway, Chennai. ..Petitioner Vs The Assistant Commissioner (ST) Loansquare assessment Circle, Commercial tax Building, Chennai. ..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 in the impugned Order in GSTIN Ref No. GSTIN 33AAGCR7355C1ZI/ 2021-22 in DRC 07 Ref.No. ZD330225270490P dated 26.02.2025 followed by consequential Rectification order in form GST DRC 08 in Ref. No ZD330625076758V dated 09.06.2025 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions. For Petitioner: Mr. S.Karunakar https://www.mhc.tn.gov.in/judis WP No. 24403 of 2026 __________ Page2 of 4 For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER Impugned order dated 26.02.2025 and the consequential rectification order dated 09.06.2025 are 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. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits 25% 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 25% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 24403 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 The Assistant Commissioner (ST) Loansquare assessment Circle, Commercial tax Building, Chennai. https://www.mhc.tn.gov.in/judis WP No. 24403 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24403 of 2026 and WMP.Nos.26593 & 26595 of 2026 07-07-2026 https://www.mhc.tn.gov.in/judis