WP No. 25132 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25132 of 2026 and WMP.Nos.27400 & 27401 of 2026 Charles Anitha (Athulya) Represented by its Proprietrix Anitha, Apartment 35/4, Jayaraman Nagar, Teachers Colony, 4th Cross Street, Thiruvanmiyur, Chennai, Tamil Nadu-600 041. ..Petitioner Vs The Deputy State Tax Officer - I (Also known as the Commercial tax Officer), Thiruvanmiyur Assessment circle, No.571, Integrated Commercial Taxes and Registration Department (South Tower) Room No.242, 2nd floor, Nandanam, Chennai-35. ..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 on the files of the Respondent herein in GSTIN/ 33AHWPA8472D1Z8/2021-22 in FORM GST DRC-07 in Order Reference No. ZD331225279120S dated 17.12.2025, along with the annexure order dated 16.12.2025, along with the consequential/ rectified assessment order in No. ZD330326275452G dated 30.03.2026 and quash the same. For Petitioner: Ms. S.Vishnu Priya For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 25132 of 2026 __________ Page2 of 4 ORDER Impugned order dated 17.12.2025 and the consequential rectification order dated 30.03.2026 are assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% 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 25% 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 dated 17.12.2025 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. https://www.mhc.tn.gov.in/judis WP No. 25132 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 14-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Deputy State Tax Officer - I (Also known as the Commercial tax Officer), Thiruvanmiyur Assessment circle, No.571, Integrated Commercial Taxes and Registration Department (South Tower) Room No.242, 2nd floor, Nandanam, Chennai-35. https://www.mhc.tn.gov.in/judis WP No. 25132 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25132 of 2026 and WMP.Nos.27400 & 27401 of 2026 14-07-2026 https://www.mhc.tn.gov.in/judis