WP No. 25598 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25598 of 2026 and WMP.No.27937 of 2026 GRS Constructions rep by its prop Govindarajulu Rajasekaran No.14/3 NA, Ekambaram Street, Korrukkupet, Chennai 600021. ..Petitioner Vs 1.The Deputy State Tax Officer - 1 Washermanpet Assessment Circle, Integrated Commercial Taxes office Complex, Room No.207, Elephant Gate Bridge Road, Vepery, Chennai-3. 2.The Deputy Commissioner CT GST Appeals, Chennai. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the 1st respondent in GSTIN: 33AJKPR8588B1ZT/ 2020-21 dated 20.02.2025 and the consequential DRC-07 bearing Reference No.ZD330225221719I dated 21.02.2025 and quash the same as illegal, arbitrary, against the provisions of law and against the principles of natural justice. For Petitioner: Mr. A.Chandrasekaran For Respondents: Mr. R. Sethu Prabakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25598 of 2026 ORDER An order in original dated 20.02.2025 is 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 respondents. 3. Learned counsel for the petitioner submits that 10% pre-deposit was made while lodging the appeal and the petitioner would remit an additional 15% of the tax demand so as to remit 25% in the aggregate as a condition for remand. An endorsement has been made on the bundle to that effect. 4. Subject to the petitioner remitting an additional 15% of the disputed tax demand, as agreed to, after giving credit to 10% pre-deposit made earlier, within thirty days from the date of receipt of a copy of this order, the impugned order in original is set aside and the matter is remanded to the first respondent 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 additional 15% of the disputed tax demand. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25598 of 2026 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. 15-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1.The Deputy State Tax Officer - 1 Washermanpet Assessment Circle, Integrated Commercial Taxes office Complex, Room No.207, Elephant Gate Bridge Road, Vepery, Chennai-3. 2.The Deputy Commissioner CT GST Appeals, Chennai. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25598 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25598 of 2026 and WMP.No.27937 of 2026 15-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis