WP No. 24483 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24483 of 2026 and WMP.Nos.26692 & 26693 of 2026 Kamdhenu Granites Rep by its Partner Mukesh Kumar, 91/3b2, Jagadevipalayam , Bargur union, Krishnagiri District-635 203. ..Petitioner Vs Assistant Commissioner(ST) Krishnagiri II circle Commercial Tax office Krishnagiri -635 115. ..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 relating to the Respondent order in FORM GST DRC 07 dated 18.10.2023 bearing Ref. no. ZD3310231139203 issued by the Respondent under Section 74 of the TNGST Act, 2017 for the financial year 2017-18 and quash the same. For Petitioner: Ms. Vaani Sreekanth Iyer For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 18.10.2023 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 24483 of 2026 __________ Page2 of 4 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 100% 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 100% 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 100% of the disputed tax demand. 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. 08-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 24483 of 2026 __________ Page3 of 4 To Assistant Commissioner(ST) Krishnagiri II circle Commercial Tax office Krishnagiri -635 115. https://www.mhc.tn.gov.in/judis WP No. 24483 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24483 of 2026 and WMP.Nos.26692 & 26693 of 2026 08-07-2026 https://www.mhc.tn.gov.in/judis