WP No. 26480 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26480 of 2026 and W.M.P.Nos.28963 & 28965 of 2026 Nairah Global Ventures Rep.by its Proprietor, Deepak Bisani, 2nd Floor, 24/1 /18, Ramaiya Colony West, 1st Street, Tiruppur - 641602 ..Petitioner(s) Vs The Deputy Commercial Tax Officer 1 Lakshmi Nagar Assessment circle , Tiruppur II, First Floor, Emperor Building, No. 16 Indiranagar 1st street, Backside to CSI Paul’s Church, Avinashi Road, Tiruppur 641 603 ..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 relating to the impugned order passed by the respondent in Form GST DRC-07 vide Reference No. ZD331125345452Q / FY 2024-2025, dated 19.11.2025 under Section 73 of the TNGST Act / CGST Act, 2017, and quash the same, and consequently direct the Respondent to reconsider the matter afresh after providing a fair and reasonable opportunity of hearing to the Petitioner and permitting the Petitioner to submit all supporting documents. https://www.mhc.tn.gov.in/judis WP No. 26480 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.Suresh T For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********** ORDER An order dated 19.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.Amirta Poonkodi Dinakaran, 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. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the condition that the petitioner remits 25% of the disputed tax demand within two months from the date of receipt of a copy of this order, https://www.mhc.tn.gov.in/judis WP No. 26480 of 2026 __________ Page3 of 4 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. 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. 21-07-2026 (1/3) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy Commercial Tax Officer 1 Lakshmi Nagar Assessment circle , Tiruppur II, First Floor, Emperor Building, No. 16 Indiranagar 1st street, Backside to CSI Pauls Church, Avinashi Road, Tiruppur 641 603 https://www.mhc.tn.gov.in/judis WP No. 26480 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26480 of 2026 and W.M.P.Nos.28963 & 28965 of 2026 21-07-2026 (1/3) https://www.mhc.tn.gov.in/judis