WP No. 25243 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. 25243 of 2026 and WMP Nos.27539 and 27541 of 2026 Vibro Rep by its Proprietor Mr Vinod Chandran No 407/2C, ELGI Industrial Complex Singanallur, Coimbatore Coimbatore District 641005 ..Petitioner(s) Vs The Deputy Commercial Tax Officer Singanallur South Assessment circle, Commercial Taxes Building, Dr. Balasundaram Road, ATT Colony, Gopalapuram Coimbatore district 641 601 ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for the orders of the respondent in Form GST DRC-07 with reference no. ZD331125409367K dated 24.11.2025 passed under Section 73 of the TNGST Act, 2017 and quash the same. For Petitioner(s): Mr.P.Balaji For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 25243 of 2026 __________ Page2 of 4 ORDER An order dated 24.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr.R.Sethu Prabakaran, 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. https://www.mhc.tn.gov.in/judis WP No. 25243 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. 13-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To The Deputy Commercial Tax Officer Singanallur South Assessment Circle, Commercial Taxes Building, Dr. Balasundaram Road, ATT Colony, Gopalapuram Coimbatore District 641 601 https://www.mhc.tn.gov.in/judis WP No. 25243 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 25243 of 2026 and WMP Nos.27539 and 27541 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis