WP No. 25421 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25421 of 2026 and WMP.Nos.27712 & 27715 of 2026 M.Abdul Niaz 30/3, Karuppannan Street, Kannankurchi, Salem-636008. ..Petitioner Vs Assistant Commissioner (ST) Ayyothyapattinam Assessment Circle, Salem-II. ..Respondent 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: ZD331025345398E dated 30.10.2025 in 33AFHPA7563E1ZR/2022-23 dated 30.10.2025 and quash the same. For Petitioner: Mr. N.Chandirasekar For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 30.10.2025 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. https://www.mhc.tn.gov.in/judis WP No. 25421 of 2026 __________ Page2 of 4 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. 16-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 25421 of 2026 __________ Page3 of 4 To Assistant Commissioner (ST) Ayyothyapattinam Assessment Circle, Salem-II. https://www.mhc.tn.gov.in/judis WP No. 25421 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25421 of 2026 and WMP.Nos.27712 & 27715 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis