WP No. 25971 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. 25971 of 2026 and WMP Nos.28355 and 28358 of 2026 M/s.Kasiraj Agency Rep by its Proprietor K.Rajendran, No.50 Vaideeswaran koil Street, poonamalle chennai, Tamil Nadu- 600 056. ..Petitioner(s) Vs Assistant commissioner (ST) Office of the Assistant Commissioner, Poonamallee Assessment Circe,Poonamallee, Kancheepuram, Tamil Nadu. ..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 on the files of Respondent in the impugned Order in GSTIN 33ALJPR0730J1Z5 / 2020-21 dated 26.02.2025 along with consequential order in Form GST DRC-07 bearing a Ref. No. ZD330225279530K dated 26.02.2025 for the tax period April 2020 to March 2021, quash the same as being contrary to the provision of CGST Act, 2017 and pass. For Petitioner(s): Mr.S.Rajendran For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) ORDER An order dated 26.02.2025 and the consequential order in Form GST https://www.mhc.tn.gov.in/judis WP No. 25971 of 2026 __________ Page2 of 4 DRC-07 bearing a Ref. No.ZD330225279530K dated 26.02.2025 are 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 respondent. 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. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. No costs. 17-07-2026 KAS https://www.mhc.tn.gov.in/judis WP No. 25971 of 2026 __________ Page3 of 4 To Assistant commissioner (ST) Office of the Assistant Commissioner, Poonamallee Assessment Circe,Poonamallee, Kancheepuram, Tamil Nadu. https://www.mhc.tn.gov.in/judis WP No. 25971 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 25971 of 2026 and WMP Nos.28355 and 28358 of 2026 17-07-2026 https://www.mhc.tn.gov.in/judis