WP No. 26360 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. 26360 of 2026 and WMP.Nos.28813 & 28815 of 2026 M/s. Sri Venkatachalapathy Alloys (P) Ltd 1/1C, Keemalur Road, Panchalai Village, Thanipoondi Post, Gummidipoondi-601 202 Rep. by its Managing Director S.V.Ranganathan. ..Petitioner Vs Superintendent of GST and C.Ex (Adjudication) Gummidipoondi Division, Chennai Outer Commissionerate, office of the Deputy Commissioner of GST and Central Excise, Gummidipoondi Division, Chennai Outer Commissionerate, R-40, A-1, 100 feet Road, Mogappair, Chennai-600 037. ..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 Order bearing Order-in-Original No.858/2025-GST (Supdt) dated 26/12/2025 with Summary of Order in Form DRC-07 bearing Reference No. ZD331225445193N dated 30/12/2025, passed by the Respondent, quash the same. https://www.mhc.tn.gov.in/judis WP No. 26360 of 2026 __________ Page2 of 4 For Petitioner: Mr. J. Shankar Raman for Mr. T.R. Ramesh For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER Impugned orders dated 26.12.2025 & 30.12.2025 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 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 orders are 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. 26360 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. 21-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To Superintendent of GST and C.Ex (Adjudication) Gummidipoondi Division, Chennai Outer Commissionerate, office of the Deputy Commissioner of GST and Central Excise, Gummidipoondi Division, Chennai Outer Commissionerate, R-40, A-1, 100 feet Road, Mogappair, Chennai-600 037. https://www.mhc.tn.gov.in/judis WP No. 26360 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26360 of 2026 and WMP.Nos.28813 & 28815 of 2026 21-07-2026 https://www.mhc.tn.gov.in/judis