WP No. 24096 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24096 of 2026 and WMP.No.26228 of 2026 Tvl RAMDEV CYCLE MART Represented by its Proprietor, VALARAM CHOUDHARY, Place of Business 224, V.H. Road, Coimbatore, Tamil Nadu 641001. GSTIN 33BACPC1216MIZ8 ..Petitioner Vs The Deputy State Tax Officer - 1 Big bazaar street circle, Coimbatore-18. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the record of the impugned order in fom GST DRC-07 under Section 73 of the TNGST Act, 2017 with Ref. No.ZD331125129791K -the Deputy State Tax Officer -1, Big Bazaar Street Circle, Coimbatore -18, dated 08.11.2025, passed by the Respondent uploaded along with the summary of the order, quash the same and direct the Respondent to pass afresh order after providing an Opportunity of being heard to the Petitioner and pass other orders. For Petitioner: Mr. Bheru Singh For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 24096 of 2026 __________ Page2 of 4 ORDER An order dated 08.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. G. Dhana Madhri, 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. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 24096 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 06-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Deputy State Tax Officer - 1 Big bazaar street circle, Coimbatore-18. https://www.mhc.tn.gov.in/judis WP No. 24096 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24096 of 2026 and WMP.No.26228 of 2026 06-07-2026 https://www.mhc.tn.gov.in/judis