WP No. 25992 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. 25992 of 2026 and WMP Nos.28382 and 28386 of 2026 Patel Interiors Rep by its Proprietor JAWAHARLAL, No. 6804, TNHB Ayyapakkam, Near ICMR Hospital, Ambattur, Chennai-600 077 ..Petitioner(s) Vs 1. The Assistant Commissioner of GST Central Excise Poonamallee Division, Chennai Outer Commissionerate, R40 A-1 100 FEET Road, Mogappair (East) Chennai-600 037 2. The Superintendent of CGST Central Excise Poonamallee -1 Range, Chennai Outer Commissionerate, R40, A-1, 100 FEET ROAD Mogappair East, Chennai-600 037 ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for records of the 1st Respondent in Reference Number Order in Original No.216/2025-AC/DC dated 23.12.2025 consequently impugned order passed by the 2nd Respondent in Form DRC-07 in Reference No. ZD 331 225 421 0028 dated 29.12.2025 ,and quash the same. https://www.mhc.tn.gov.in/judis WP No. 25992 of 2026 __________ Page2 of 4 For Petitioner(s): M/s.Sundaravadivelu For Respondent(s): Mr.S.Gurumoorthy Senior Standing Counsel Mr.G.Meganathan Junior Standing Counsel ORDER An order dated 23.12.2025 and the consequently impugned order passed by the 2nd Respondent in Form DRC-07 in Reference No. ZD 331 225 421 0028 dated 29.12.2025are assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr.G.Meganathan, learned Junior Standing Counsel, accepts notice on behalf of respondents 1 & 2. 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 https://www.mhc.tn.gov.in/judis WP No. 25992 of 2026 __________ Page3 of 4 order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. 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. 17-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To 1. The Assistant Commissioner of GST Central Excise Poonamallee Division, Chennai Outer Commissionerate, R40 A-1 100 FEET Road, Mogappair (East) Chennai-600 037 2. The Superintendent of CGST Central Excise Poonamallee -1 Range, Chennai Outer Commissionerate, R40, A-1, 100 FEET ROAD Mogappair East, Chennai-600 037 https://www.mhc.tn.gov.in/judis WP No. 25992 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 25992 of 2026 and WMP Nos.28382 and 28386 of 2026 17-07-2026 https://www.mhc.tn.gov.in/judis