WP No. 24845 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24845 of 2026 and W.M.P.Nos.27103, 27104, 27107 & 27110 of 2026 Vaanibam Private Limited REP BY ITS DIRECTOR MR MOHAMMED AFRAN A A Company incorporated under the Companies Act, Having its registered office at No.2, 8th floor, KRM Plaza South Tower, Harrington Road, Chetpet, Chennai 600 031 GSTIN 33AAHCV6372Q1ZL ..Petitioner(s) Vs The Assistant Commissioner (ST) Valluvarkottam Assessment Circle, 6th Floor, PAJPM Building, Greams Road, Chennai-600 006 ..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 vide Form GST DRC-07 in Reference No.ZD331225394869S dated 26.12.2025 and the consequential Order of Rejection of Rectification application dated 16.06.2026 passed by the Respondent, in respect of the Petitioner bearing GSTIN 33AAHCV6372Q1ZL https://www.mhc.tn.gov.in/judis WP No. 24845 of 2026 __________ Page2 of 4 and quash the same and consequently direct the Respondent to reconsider the matter afresh by taking into account the Petitioners Rectification Application vide ARN No. AD3306260070977 dated 04.06.2026 in accordance with Section 161 of the TNGST/CGST Act, 2017. For Petitioner(s): Mr.U. Sabari Kumar For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ********* ORDER An order dated 26.12.2025 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. https://www.mhc.tn.gov.in/judis WP No. 24845 of 2026 __________ Page3 of 4 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, 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. 13-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner (ST) Valluvarkottam Assessment Circle, 6th Floor, PAJPM Building, Greams Road, Chennai-600 006 https://www.mhc.tn.gov.in/judis WP No. 24845 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24845 of 2026 and W.M.P.Nos.27103, 27104, 27107 & 27110 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis