WP No. 24850 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24850 of 2026 and WMP.Nos.27114 & 27115 of 2026 Kartick Guna Fuels Represented by its Proprietor 4/83, Poovanur Kannandheri Village Post, Sankari Taluk, Salem, Tamil Nadu- 637 102. ..Petitioner Vs The State Tax Officer (Also known as the Commercial Tax Officer) Edapapadi Assessment Circle, Office of the State Tax Officer, 60A, SMVT Nagar, Vellandi Valasu, Edappadi, Salem - 637 105. ..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 on the files of the Respondent herein in GSTIN/33BRCPD1047E1ZK/2021-22 in FORM GST DRC-07 in Order Reference No. ZD3312251909357 dated 12.12.2025, along with the consequential rectification rejection order in FORM GST DRC-08 in Order Reference No. ZD330426066135J dated 08.04.2026, and quash the same. For Petitioner: Ms. Siri Chandana K For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 24850 of 2026 ORDER An order in original dated 12.12.2025 and the rectification order dated 08.04.2026 are assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R. Sethu Prabakaran, 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. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 24850 of 2026 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. 10-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The State Tax Officer (Also known as the Commercial Tax Officer) Edapapadi Assessment Circle, Office of the State Tax Officer, 60A, SMVT Nagar, Vellandi Valasu, Edappadi, Salem - 637 105. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 24850 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24850 of 2026 and WMP.Nos.27114 & 27115 of 2026 10-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis