WP No. 25875 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25875 of 2026 and W.M.P.Nos.28261 & 28263 of 2026 R.Raguraman No.43, Mohansingh Street, Cuddalore OT,Cuddalore -607003. ..Petitioner(s) Vs The Deputy Commercial Tax Officer 2 O/o.the Deputy Commercial Tax Officer, cuddalore (town), cuddalore, tamilnadu - 607003. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records relating to the impugned proceedings passed by the Respondent the Impugned order in Temp ID: 332500006649TMP/2018-2019 dated 30.12.2025 along with consequential summary of order u/s 74 in FORM GST DRC 07 bearing with Ref ZD331225453358D dated 30.12.2025 for the period 2018-19, to quash the same. For Petitioner(s): Ms.R.Hemalatha For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************ https://www.mhc.tn.gov.in/judis WP No. 25875 of 2026 __________ Page2 of 4 ORDER An order dated 30.12.2025 is assailed primarily on the ground that principles of natural justice were not adhered to. 2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that the confirmed tax proposals pertain both to imposition of GST seigniorage and outward supply. 4. In matters relating to imposition of GST seigniorage, subject to payment of 10% of the demand relating thereto, re-consideration has been directed. 5. Therefore, subject to remittance of 10% of the tax demand relating to GST on seigniorage and subject further to the remittance of 25% of the tax demand pertaining to outward supply 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 receipt of a copy of this order. As regards GST on seigniorage, the order shall https://www.mhc.tn.gov.in/judis WP No. 25875 of 2026 __________ Page3 of 4 not be implemented until the Supreme Court pronounces judgment on pending cases relating to said issue. On instructions, learned counsel for the petitioner has agreed to make the above remittances. An endorsement for that purpose has been made on the bundle. 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. 17-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy Commercial Tax Officer 2 O/o.the Deputy Commercial Tax Officer, cuddalore (town), cuddalore, tamilnadu - 607003. https://www.mhc.tn.gov.in/judis WP No. 25875 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25875 of 2026 and W.M.P.Nos.28261 & 28263 of 2026 17-07-2026 https://www.mhc.tn.gov.in/judis