WP No. 24733 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-07-2026 CORAM THE HONOURABLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No.24733 of 2026 and WMP No.26959 of 2026 M/s.Kwality Curled Coirs, Rep. by its Prop. - Farieedha Begam L, No. 110/3a, Suleeswarenpatti Post, Pollachi, Coimbatore, Tamil Nadu 642006. Petitioner Vs The Deputy State Tax Officer - 2 Office of the Deputy Commercial Tax Officer, Pollachi Rural Assessment Circle, Pollachi. Respondent PRAYER Writ Petition filed under Article 226 of the Constitution of India, seeking to issue a 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. ZD3311252798347 dated 17.11.2025 along with Annexure vide GSTIN 33CXYPP6123J2ZU/2021-2022 Dated 17.11.2025 passed by the respondent for the From AY 2021-22 to quash the same. For Petitioner: Mr.Dhayanithi for Ms.R.Hemalatha For Respondent: Ms.Amirta Poonkodi Dinakaran, Government Counsel (T) 1/4 https://www.mhc.tn.gov.in/judis WP No. 24733 of 2026 ORDER An order dated 17.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 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 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. 2/4 https://www.mhc.tn.gov.in/judis WP No. 24733 of 2026 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. 09-07-2026 vum Index:Yes/No Speaking/Non-speaking order Neutral Citation:Yes/No To The Deputy State Tax Officer 2 Office of the Deputy Commercial Tax Officer, Pollachi rural Assessment Circle, Pollachi. 3/4 https://www.mhc.tn.gov.in/judis WP No. 24733 of 2026 SENTHILKUMAR RAMAMOORTHY J. vum WP No. 24733 of 2026 & WMP No.26959 of 2026 09-07-2026 4/4 https://www.mhc.tn.gov.in/judis