WP No. 24563 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24563 of 2026 and W.M.P.Nos.26789 & 26791 of 2026 Kamdhenu Granites Rep by its Partner -Mukesh Kumar 91/3b2, Jagadevi Palyam, Bargur Union, Krishnagiri district-635203. ..Petitioner(s) Vs Assistant Commissioner( ST ) Krishnagiri II Circle Commercial Tax Office, Krishnagiri- 635 115. ..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 Respondent order in GST DRC 07 dated 30.09.2023 bearing Reference no. ZD33092357225D issued by the Respondent under Section 74 of the TNGST Act, 2017 for the financial year 2020-21 and quash the same. For Petitioner(s): M/s.Adithya Reddy For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) *********** https://www.mhc.tn.gov.in/judis WP No. 24563 of 2026 __________ Page2 of 4 ORDER An order dated 30.09.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.G.Dhana Madhri, 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. On instructions, learned counsel for the petitioner agrees to remit 100% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the condition that the petitioner remits 100% 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 100% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 24563 of 2026 __________ Page3 of 4 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. 09-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Assistant Commissioner( ST ) Krishnagiri II Circle Commercial Tax Office, Krishnagiri- 635 115. https://www.mhc.tn.gov.in/judis WP No. 24563 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24563 of 2026 and W.M.P.Nos.26789 & 26791 of 2026 09-07-2026 https://www.mhc.tn.gov.in/judis