WP No. 25248 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. 25248 of 2026 and WMP Nos.27543 and 27545 of 2026 Tvl Shape Lights, (Rep. by its partner, Suresh Kumar Ostwal) No. 1/1, Iron Monger Street, Kondithope, Chennai, Tamil Nadu. 600079 ..Petitioner(s) Vs The Deputy State Tax Officer Vallalar Nagar Assessment circle, Integrated Commercial Taxes Offices Building, Chennai North Division No.32, Elephant Gate Bridge Road, Chennai 03 ..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 Respondent herein in FORM GST DRC 07 with Reference No. ZD3312253457875 dated 22.12.2025 along with the detailed order in GSTIN 33ACJFS1542G1ZB /2021-22 dated 22.12.2025 for the tax period APR 2021 - MAR 2022 and quash the same. For Petitioner(s): Mr.B Syed Abdul Wakeel For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 22.12.2025 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. 25248 of 2026 __________ Page2 of 4 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. 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 https://www.mhc.tn.gov.in/judis WP No. 25248 of 2026 __________ Page3 of 4 To The Deputy State Tax Officer Vallalar Nagar Assessment Circle, Integrated Commercial Taxes Offices Building, Chennai North Division No.32, Elephant Gate Bridge Road, Chennai 600 003 https://www.mhc.tn.gov.in/judis WP No. 25248 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 25248 of 2026 and WMP Nos.27543 and 27545 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis