WP No. 25826 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. 25826 of 2026 and WMP.Nos.28216 & 28220 of 2026 M/s. Jammi Pharmaceuticals Private Limited, Rep by its Partner Narasimham V Jammi, 2nd Floor, Old No.20/New No.14 Flat No.28, Abhirami apartments, Dr. Nair Road, Vurve Signature Salon, T.Nagar, Chennai, Tamilnadu-600 017. ..Petitioner Vs The Superintendent Range II Thyagaraya Nagar, Chennai- South, Chennai-CBIC. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records relating to the DRC-07 order dated 25.02.2025 bearing Reference No. ZD330225253334Q, on the file of the Respondent and quash the same. For Petitioner: Ms. R. Reshma For Respondent: Mr. S. Gurumoorthy, Senior Standing Counsel Mr.G.Meganathan, Junior Standing Counsel ORDER An order dated 25.02.2025 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. 25826 of 2026 __________ Page2 of 4 2. Mr. S. Gurumoorthy, learned Senior Standing Counsel, 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. 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. 25826 of 2026 __________ Page3 of 4 To The Superintendent Range II Thyagaraya Nagar, Chennai- South, Chennai-CBIC. https://www.mhc.tn.gov.in/judis WP No. 25826 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25826 of 2026 and WMP.Nos.28216 & 28220 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis