WP No. 25601 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25601 of 2026 and WMP.No.27942 of 2026 Sambandam Manoharan No.62, KK Thazhai Kumaran street, Madhavaram Milk Colony, Chennai 600051. ..Petitioner Vs 1.The State Tax Officer Manali Assessment Circle, Room No.101, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003. 2.The Deputy Commissioner (CT) GST Appeals Thiruvallur, Greams road, Chennai 600006. ..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: 33ANDPM9775E2ZR/ 2019-20 dated 29.08.2024 and the consequential DRC-07 uploaded in the portal bearing Reference No.ZD330824273997O dated 29.08.2024 and quash the same as illegal, arbitrary, against the principles of natural justice and against the provisions of law. 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. 25601 of 2026 ORDER An order in original dated 29.08.2024 is assailed 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 40% of the tax demand so as to remit 50% 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 40% 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 40% of the disputed tax demand. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25601 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 State Tax Officer Manali Assessment Circle, Room No.101, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003. 2.The Deputy Commissioner (CT) GST Appeals Thiruvallur, Greams road, Chennai 600006. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25601 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25601 of 2026 and WMP.No.27942 of 2026 15-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis