WP No. 24479 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. 24479 of 2026 and WMP.Nos.26680 & 26681 of 2026 Sree Rajaganapathy Enterprises Represented by its Proprietor, Perumal Ramamoorthy, No.1, Senthil Nagar, Karumathampatti, Somanur- 641 668. ..Petitioner Vs The State Tax Officer (ST), Karumathampatti assessment circle, Coimbatore, Tamilnadu. ..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 learned Respondent herein in GSTIN/33ACCPR2069J2ZI/2020-21 in FORM GST DRC-07 in Order Reference No. ZD330225147627E dated 15.02.2025 and quash the same. For Petitioner: Mr. M. Rajkumar for M/s. Siri Chandana. K For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 15.02.2025 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. 24479 of 2026 __________ Page2 of 4 2. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that 20% of the tax demand was recovered from the electronic liability ledger of the petitioner pursuant to the impugned order. 4. Subject to verifying and confirming that 20% of the tax demand was indeed recovered from the petitioner, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax demand on merits. Consequently, 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 receipt of a copy of this order. 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 (3/3) Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 24479 of 2026 __________ Page3 of 4 To The State Tax Officer (ST), Karumathampatti assessment circle, Coimbatore, Tamilnadu. https://www.mhc.tn.gov.in/judis WP No. 24479 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24479 of 2026 08-07-2026 (3/3) https://www.mhc.tn.gov.in/judis