WP No. 26319 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. 26319 of 2026 and WMP.No.28752 of 2026 M/s. Vengateswara Agency Rep by its Proprietor - Latha Jaishankar, 1369, Neyveli Road, Marungur Post, Panruti Taluk, Marungur Post, Cuddalore, Tamil Nadu, 607103. ..Petitioner Vs The State Tax Officer Office of the Commercial tax officer, Panruti Rural Assessment circle, Cuddalore. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned proceedings passed by the Respondent in the impugned order vide GSTIN : 33ACBPL4194K3ZG/2021-22 dated 08.12.2025 along with summary order in FORM GST DRC 07 vide Ref. no. ZD3312251199792 dated 08.12.2025 under Section 73 for the FY 2021-22 along with consequential proceedings of rejection order for rectification application in FORM GST DRC 08 vide Ref no. ZD330226138296G/2025 dated 17.02.2026 along with consequential summary of rejection order vide Ref no. ZD330226138296G dated 17.02.2026, to quash the same. For Petitioner: Ms. R. Hemalatha For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26319 of 2026 __________ Page2 of 4 ORDER Impugned order dated 08.12.2025 and the consequential rectification order dated 17.02.2026 are 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. https://www.mhc.tn.gov.in/judis WP No. 26319 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 21-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The State Tax Officer Office of the Commercial tax officer, Panruti Rural Assessment circle, Cuddalore. https://www.mhc.tn.gov.in/judis WP No. 26319 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26319 of 2026 and WMP.No.28752 of 2026 21-07-2026 https://www.mhc.tn.gov.in/judis