WP No. 24529 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. 24529 of 2026 and W.M.P.No.26742 of 2026 Akash Automation GSTIN.33BBEPD4486P2ZA Represented by its Proprietor P.Devaraju, 95, Palaniappan Nagar, Nallam Palayam, Ganapathy Post, Coimbatore 641 006 ..Petitioner(s) Vs The Deputy Commercial Tax Officer Saravanampatti (West), Coimbatore -III, Coimbatore. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records pertaining to the impugned order in Form GST DRC 07 bearing reference no. ZD3312250743988/2021-22 dated 05.12.2025 issued by the Respondent and quash the same. For Petitioner(s): Mr.S.Arvindh For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ********* https://www.mhc.tn.gov.in/judis WP No. 24529 of 2026 __________ Page2 of 4 ORDER An order dated 05.12.2025 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. Learned counsel for the petitioner submits that a sum of Rs.25,517/- was recovered pursuant to the impugned order. On instructions, he submits that the petitioner agrees to remit an additional amount so as to remit 25% of the disputed tax demand as a condition for remand. 5. Subject to verifying the recovery made earlier and subject to the remittance of additional amounts so as to remit not less than 25% 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 https://www.mhc.tn.gov.in/judis WP No. 24529 of 2026 __________ Page3 of 4 order shall be issued within three months from the date of remittance of an additional amount of the disputed tax demand. Subject to fulfilment of the above condition, the bank attachment, if any, in relation to the impugned order shall stand raised. 6. 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. 09-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy Commercial Tax Officer Saravanampatti (West), Coimbatore -III, Coimbatore. https://www.mhc.tn.gov.in/judis WP No. 24529 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24529 of 2026 and W.M.P.No.26742 of 2026 09-07-2026 https://www.mhc.tn.gov.in/judis