WP No. 25633 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25633 of 2026 and WMP.Nos.27978 & 27980 of 2026 Tvl.Kanchi Roofing Industry (Represented by its Proprietor Mr Boopalan) No.136A, G W T Road White Gate, Thimmasamuthiram, Kancheepuram, Tamil Nadu – 631502. ..Petitioner Vs The State Tax Officer Kancheepuram Rural Assessment circle, Kancheepuram-631 501. ..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 on the files of the Respondent herein in his proceeding in FORM GST DRC 07 with Reference No. ZD331225041827G along with detailed order both dated 03.12.2025 for the tax period APR 2021 - MAR 2022 and quash the same. For Petitioner: Ms. S. Vishnupriya For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 03.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25633 of 2026 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that about 57% of the CGST dues and 77% of the SGST dues were recovered. He relies upon the electronic liability ledger of the petitioner in this regard. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that the above recoveries were made from the electronic liability ledger of the petitioner pursuant to the impugned order, the impugned order is set aside. Consequently, 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 verifying the recovery as mentioned above. 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. 15-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25633 of 2026 To The State Tax Officer Kancheepuram Rural Assessment circle, Kancheepuram-631 501. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25633 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25633 of 2026 and WMP.Nos.27978 & 27980 of 2026 15-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis