WP No. 24945 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. 24945 of 2026 and WMP.No.27194 of 2026 M/s. South India Steels Rep by its Prop. Syedasjed Athaurrahman, No. 16/C, Arni Road, Chetpet, Tiruvannamalai, Tamil Nadu 606801. ..Petitioner Vs The State Tax Officer (Inspection - III) O/o The Commercial Tax officer, Vellore Division, No 4 Bharathiyar Salai, Fort Round Road, Vellore 632 001. ..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 impugned proceedings initiated by the Respondent in the impugned Order in Form GST DRC - 07 bearing ref No. ZD330226194253I dated 23.02.2026 along with the Annexure vide GSTIN 33AHOPA6008M1ZD/2024-25 dated 23.02.2026 passed by the respondent for the AY 2024-25 to quash the same. For Petitioner: Mr. Devanand J R For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 23.02.2026 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. 24945 of 2026 __________ Page2 of 4 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. On instructions, learned counsel for the petitioner agrees to pay 10% 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 10% 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 10% of the disputed tax demand. 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. 10-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 24945 of 2026 __________ Page3 of 4 To The State Tax Officer (Inspection - III) O/o The Commercial Tax officer, Vellore Division, No 4 Bharathiyar Salai, Fort Round Road, Vellore 632 001. https://www.mhc.tn.gov.in/judis WP No. 24945 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24945 of 2026 10-07-2026 https://www.mhc.tn.gov.in/judis