WP No. 26152 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26152 of 2026 and WMP Nos.28552 and 28554 of 2026 Anand Kumar TV Centre Represented by its Partner Velusamy Thirumaran No. 63, Bharathi Road, Cuddalore 607 001 ..Petitioner(s) Vs 1. Commercial Tax officer (ST) Cuddalore Town Assessment Circle, BSNL Type 5, Staff Quarters, Vivarayanatham, Cuddalore 607 001 2. Assistant Commissioner of State Tax, Cuddalore Town Assessment Circle, BSNL Type 5, Staff Quarters, Vilvarayanatham, Cuddalore 607001. ..Respondent(s) 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 of the Impugned Order u/s. 74 of the GST Acts, for the financial year 2019-20, passed by the 1st Respondent in Form GST DRC-07, dated 03/05/2024, bearing Reference No. ZD330524015087P, and quash the same as bad in law and direct the Respondent to pass fresh orders after providing an opportunity of being heard. https://www.mhc.tn.gov.in/judis WP No. 26152 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.Varun Ranganathan TN For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) ORDER An order dated 03.05.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. Amirta Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 50% 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 50% 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 50% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 26152 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. 20-07-2026 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To 1. Commercial Tax officer (ST) Cuddalore Town Assessment Circle, BSNL Type 5, Staff Quarters, Vivarayanatham, Cuddalore 607 001 2. Assistant Commissioner of State Tax, Cuddalore Town Assessment Circle, BSNL Type 5, Staff Quarters, Vilvarayanatham, Cuddalore 607001. https://www.mhc.tn.gov.in/judis WP No. 26152 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26152 of 2026 and WMP Nos.28552 and 28554 of 2026 (1/2) 20-07-2026 https://www.mhc.tn.gov.in/judis