WP No. 24456 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. 24456 of 2026 and WMP.No.26652 of 2026 Global Granites Represented by its Proprietor Jagadeesan A, 3 /151 -A Achamangalam, Bargur, Krishnagiri, Tamil Nadu 635 203. ..Petitioner Vs The Assistant Commissioner (ST) Krishnagiri II Circle, Commercial taxes Building, Collectorate Back side, Kallakkurikki (Village) 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 in connection with the Impugned Order passed under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017, including the Summary of the Order in Form GST DRC-07, dated 31.07.2023, bearing Reference Number ZD330723139047I, along with its annexure dated 31.07.2023 pertaining to GSTIN 33AGVPJ4082G1Z6/2021-22 for the Financial Year 2021-22, passed by the Respondent, and quash the same. https://www.mhc.tn.gov.in/judis WP No. 24456 of 2026 __________ Page2 of 4 For Petitioner: Mr. Abdul Wajith E For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 31.07.2023 is 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. Learned counsel for the petitioner submits that the petitioner has stated in the affidavit that he is ready and willing to comply with conditions relating to remand. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 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. https://www.mhc.tn.gov.in/judis WP No. 24456 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 08-07-2026 Index : Yes/No (1/5) Neutral Citation : Yes/No KJ To The Assistant Commissioner (ST) Krishnagiri II Circle, Commercial taxes Building, Collectorate Back side, Kallakkurikki (Village) Krishnagiri 635 115. https://www.mhc.tn.gov.in/judis WP No. 24456 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24456 of 2026 08-07-2026 (1/5) https://www.mhc.tn.gov.in/judis