WP No. 24351 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. 24351 of 2026 and W.M.P.Nos.26531 & 26533 of 2026 Tvl.T.T Energies GSTIN.33BTWPS2872L1ZR Represented by its Proprietor Suganya Prabhu, 448/3,Lakshminaickenpalayam, Selakarachal village, Sulur Taluk, Coimbatore-641 658. ..Petitioner(s) Vs The Assistant Commissioner Palladam II Assessment circle, 10, Mullai Nagar, Pollachi Main Road, Palladam, Tiruppur- 641 664. ..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 impugned Order in Form GST DRC 07 bearing reference no. ZD330824275232G/2019-20 dated 29.08.2024 issued by the Respondent and quash the same being illegal, invalid without jurisdiction. For Petitioner(s): M/s.S.R.Varrun Kumar G.V.Monika Sri For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ********** https://www.mhc.tn.gov.in/judis WP No. 24351 of 2026 __________ Page2 of 4 ORDER An order dated 29.08.2024 is assailed primarily on the ground that the petitioner was unable to submit supporting documents and appear at the personal hearing on account of his detention in custody. 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. 4. On instructions, learned counsel for the petitioner agrees to remit 75% 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 75% 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. 24351 of 2026 __________ Page3 of 4 issued within three months from the date of remittance of 75% 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 (4/4) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner Palladam II Assessment circle, 10, Mullai Nagar, Pollachi Main Road, Palladam, Tiruppur- 641 664. https://www.mhc.tn.gov.in/judis WP No. 24351 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24351 of 2026 and W.M.P.Nos.26531 & 26533 of 2026 13-07-2026 (4/4) https://www.mhc.tn.gov.in/judis