WP No. 24887 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. 24887 of 2026 and W.M.P.Nos.27145 & 24150 of 2026 Ramu Agencies Represented by its Proprietor M.Tamilselvan, 8H, 8h, Mangalam Building, Four Roads, Salem - 636009. ..Petitioner(s) Vs The State Tax Officer (Also known as the commercial tax officer), arisipalayam assessment circle, romm no.418, fourth floor, integrated commercial taxes office building, pitchards road, hasthampatty, salem-7. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records on the files of the learned Respondent herein in GSTIN/33AAEFR3812P1Z1/2022-23 in FORM GST DRC-07 in Order Reference No. ZD330824046353H dated 06.08.2024 and quash the same. For Petitioner(s): Mr.B.Syed Abdul Wakeel for Mr.Siri Chandana. K For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) *********** https://www.mhc.tn.gov.in/judis WP No. 24887 of 2026 __________ Page2 of 4 ORDER An order dated 06.08.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 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. Learned counsel for the petitioner submits that the 40% of the disputed tax demand was recovered pursuant to the impugned order. He submits that an additional 10% would be remitted as a condition for remand. An endorsement has been made to that effect on the bundle. 5. Subject to verifying and confirming the recovery of about 40% of the tax demand under the impugned order and subject further to the remittance of an additional 10% of the tax demand under impugned order, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside https://www.mhc.tn.gov.in/judis WP No. 24887 of 2026 __________ Page3 of 4 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 an additional 10% 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 (2/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The State Tax Officer (Also known as the commercial tax officer), arisipalayam assessment circle, romm no.418, fourth floor, integrated commercial taxes office building, pitchards road, hasthampatty, salem-7. https://www.mhc.tn.gov.in/judis WP No. 24887 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24887 of 2026 and W.M.P.Nos.27145 & 24150 of 2026 13-07-2026 (2/2) https://www.mhc.tn.gov.in/judis