WP No. 22319 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22319 of 2026 and W.M.P.No.24195 of 2026 Eureka Enterprises GSTIN 33AASPH6501P1ZC Rep. by its Proprietor Ammarambath Mohammed Hassan, 7/321-3, Raja Linga Nagar, Kadampadi, Kangeyampalayam Post, Coimbatore 641 401 ..Petitioner(s) Vs The Assistant Commissioner Palladam-2, Tiruppur-III, Tamil Nadu. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records pertaining to the impugned order in Form GST DRC-07 bearing reference no. ZD330525320089J dated 29.05.2025 issued by the Respondent and quash the same For Petitioner(s): Mr.G.Derrick Sam For Respondent(s): Ms. Amirta Poonkodi Dinakaran, Government Counsel (Tax) ************* https://www.mhc.tn.gov.in/judis WP No. 22319 of 2026 __________ Page2 of 4 ORDER An order dated 29.05.2025 is impugned primarily on the ground that the petitioner was not provided a reasonable opportunity to submit supporting documents. 2. Ms.Amirta Poonkodi Dinakaran, 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. 4. On instructions, learned counsel for the petitioner agrees to remit 50% 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 50% 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 https://www.mhc.tn.gov.in/judis WP No. 22319 of 2026 __________ Page3 of 4 issued within three months from the date of remittance of 50% of the disputed tax demand. 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petition is closed. There shall be no order as to costs. 10-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner Palladam-2, Tiruppur-III, Tamil Nadu. https://www.mhc.tn.gov.in/judis WP No. 22319 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 22319 of 2026 and W.M.P.No.24195 of 2026 10-07-2026 https://www.mhc.tn.gov.in/judis