WP No. 25817 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. 25817 of 2026 and WMP.Nos.28199 & 28204 of 2026 M/s. Revanza Global Ventures Pvt. Ltd., Rep. by its Director Vijayganeshkumar No.23, EVR Salai, Periamet, Chennai-600 003. ..Petitioner Vs 1. Deputy Commissioner (ST) GST Appeals (State), Commercial Taxes Building, Greams Road, Chennai-600 006. 2. Commercial Tax Officer Vepery Assessment Circle, Commercial Taxes Building, Greams Road, Chennai-600 006. ..Respondents 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 respondents in the Impugned Order in Form GST DRC 07 vide Ref.No.ZD331225308327O dated 19.12.2025 passed by the Respondent No.2 and consequential rejection acknowledgement in GST APL 02 vide Ref.No.ZD330526 dated 08.05.2026 issued by the Respondent No.1 and quash the same and direct the Respondent No.2 to consider the matter afresh by granting sufficient opportunity to the petitioner. https://www.mhc.tn.gov.in/judis WP No. 25817 of 2026 __________ Page2 of 4 For Petitioner: Mr. Jitendra Kumar For Respondents: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER Both the order in original and the appellate order are assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 3. Learned counsel for the petitioner submits that 41% of the tax demand under the impugned order was recovered pursuant thereto. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that 41% of the tax demand was indeed recovered from the petitioner pursuant to the impugned order, the impugned order in original is set aside and the matter is remanded to the second respondent for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of verifying the tax recovery as mentioned above. https://www.mhc.tn.gov.in/judis WP No. 25817 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. 16-07-2026 Index : Yes/No (2/2) Neutral Citation : Yes/No KJ To 1. Deputy Commissioner (ST) GST Appeals (State), Commercial Taxes Building, Greams Road, Chennai-600 006. 2. Commercial Tax Officer Vepery Assessment Circle, Commercial Taxes Building, Greams Road, Chennai-600 006. https://www.mhc.tn.gov.in/judis WP No. 25817 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25817 of 2026 and WMP.Nos.28199 & 28204 of 2026 16-07-2026 (2/2) https://www.mhc.tn.gov.in/judis