WP No. 24939 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. 24939 of 2026 and WMP.No.27190 of 2026 Muthu Infra Private Limited GSTIN: 33AANCM4118P1Z2 Represented by its Director of Shriram Venkatraman, Site no old 1and new 4, RCC Building, Sowripalayam Road, Coimbatore, Tamil Nadu - 641 028. ..Petitioner Vs The Commercial Tax Officer Singanallur (North) Coimbatore – I, Coimbatore. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records pertaining to the impugned order in Form GST DRC 07 bearing reference no. ZD331225438033U/2021-22 dated 30.12.2025 issued by the Respondent and quash the same. For Petitioner: Mr. G.Derrick Sam For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 30.12.2025 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. 24939 of 2026 __________ Page2 of 4 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 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. 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. 24939 of 2026 __________ Page3 of 4 To The Commercial Tax Officer Singanallur (North) Coimbatore – I, Coimbatore. https://www.mhc.tn.gov.in/judis WP No. 24939 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24939 of 2026 and WMP.No.27190 of 2026 10-07-2026 https://www.mhc.tn.gov.in/judis