WP No. 26026 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. 26026 of 2026 and WMP.Nos.28427 & 28428 of 2026 A.B.Trucks Private Limited Represented by its Director, Mr.Allah Baksh Sadiq, No.494, Unit-II, Bangalore Truck Road, Nazarathpet, Poonamalle, Chennai, Tamil nadu-602103. ..Petitioner Vs The Commercial Tax Officer Poonamallee assessment circle, No.4/109, third floor, Bangalore Chennai highway, Varadarajapuram, Nazarathpet, Chennai - 600123. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the impugned order in Form DRC-07 vide Ref.No.ZD3309251197818 dated 10.09.2025 passed by the respondent against the petitioner in GSTIN : 33AAJCA9790M1Z0 and quash the same as illegal and unsustainable and to direct the respondent to remand back form GST DRC-07 vide Ref. No.ZD3309251197818 dated 10.09.2025 for opportunity of personal hearing. For Petitioner: Mr. Aryan Suresh For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26026 of 2026 __________ Page2 of 4 ORDER An order dated 10.09.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. G. Dhana Madhri, 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. 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. 26026 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. 21-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Commercial Tax Officer Poonamallee assessment circle, No.4/109, third floor, Bangalore Chennai highway, Varadarajapuram, Nazarathpet, Chennai - 600123. https://www.mhc.tn.gov.in/judis WP No. 26026 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26026 of 2026 and WMP.Nos.28427 & 28428 of 2026 21-07-2026 https://www.mhc.tn.gov.in/judis