WP No. 24541 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. 24541 of 2026 and W.M.P.Nos.26768 & 26769 of 2026 A.B.Trucks Private Limited Represented by its Director, MR.Allah Baksh Sadiq, No.494,Unit-II, Bangalore Truck Road, Nazarathpet,Poonamalle,Chennai, Tamil nadu-602103. ..Petitioner(s) Vs The Commercial Tax Officer poonamallee assessment circle, no.4/109, third floor, bangalore chennai highway, varadarajapuram, nazarathpet, chennai - 600123. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the impugned order in Form DRC-07 vide Ref.No.ZD3311251548876 dated 10.11.2025 passed by the respondent against the petitioner in GSTIN 33AAJCA9790M1Z0 and quash the same as illegal and unsustainable and to direct the respondent to remand back form GST DRC-07 vide Ref.No.ZD3311251548876 dated 10.11.2025 for opportunity of personal hearing. https://www.mhc.tn.gov.in/judis WP No. 24541 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.Sonu Mehtha For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ********* ORDER An order dated 10.11.2025 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 25% 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 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, https://www.mhc.tn.gov.in/judis WP No. 24541 of 2026 __________ Page3 of 4 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. 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 The Commercial Tax Officer poonamallee assessment circle, no.4/109, third floor, bangalore chennai highway, varadarajapuram, nazarathpet, chennai - 600123. https://www.mhc.tn.gov.in/judis WP No. 24541 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24541 of 2026 and W.M.P.Nos.26768 & 26769 of 2026 09-07-2026 https://www.mhc.tn.gov.in/judis