WP No. 25305 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. 25305 of 2026 and WMP Nos.27599 and 27600 of 2026 S K Enterprises Represented by its proprietor Mr. Thiruvengadam Muthu Senthil Kumar, No. 9, Ground Floor, Teacher Training School Street, Thiruvur, Tiruvallur, Tamil Nadu, 602025. ..Petitioner(s) Vs 1. The Deputy State Tax Officer 1 Thirumazhisai Assessment Circle No 4/109 Second Floor, GST Building, Varadharajapuram, Nazarethpet, Poonamallee, Chennai 600 123 2. The Deputy Commissioner ST Avadi Zone No.32, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai-600003. ..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 records on the files of the 1st Respondent herein in FORM GST DRC 07 with Reference No. ZD331225320987A dated 20.12.2025 along with the detailed order in GSTIN / 33EJKPS7202D3Z9 / 2021-22 dated 20.12.2025 for the tax period April 2021 March 2022 and quash the same. For Petitioner(s): Mr.B. Syed Abdul Wakeel https://www.mhc.tn.gov.in/judis WP No. 25305 of 2026 __________ Page2 of 4 For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 20.12.2025 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 respondents. 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. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 25305 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 1. The Deputy State Tax Officer 1 Thirumazhisai Assessment Circle No 4/109 Second Floor, GST building, Varadharajapuram, Nazarethpet, Poonamallee, Chennai 600 123 2. The Deputy Commissioner ST Avadi Zone No.32, Integrated Commercial Taxes Building, Elephant Gate Bridge Road Chennai-600003. https://www.mhc.tn.gov.in/judis WP No. 25305 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 25305 of 2026 and WMP Nos.27599 and 27600 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis