WP No. 17939 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 17939 of 2026 and WMP Nos.19271 and 19273 of 2026 Deepak Electricals Represented by its Proprietor Mr.Kistur Chand No.120, Vellela Street, Puducherry - 605 001 ..Petitioner(s) Vs The Superintendent Of Gst And Central Excise Range-1B Puducherry, No.48/1, 2nd floor, Azeez Nagar, Reddiarpalayam, Puducherry-605 010 ..Respondent(s) Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, to call for records from the file of Respondent in impugned order in DIN 20240459XQ010291439D in Order-in- Original No.09/2024Supt-1B GST dated 29.04.2024 and impugned Summary of the Order in Form GST DRC-07 in Reference No ZD340524000101C passed in GSTIN/ID 34AHWPK2028B1ZK dated 04.05.2024 for the F.Y.2018-19 and quash the same as illegal, arbitrary and violative of principles of natural justice. For Petitioner(s): Mr.D.Kanaga Sundram For Respondent(s): Mr. M. Santhanaraman Senior Standing Counsel https://www.mhc.tn.gov.in/judis WP No. 17939 of 2026 __________ Page2 of 4 ORDER An order dated 04.05.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr.Santhanaraman, learned Senior Standing Counsel, accepts notice on behalf of the respondent. 3.Learned counsel for the petitioner submits that the entire tax demand was recovered. After verification, learned Senior Standing Counsel for the respondent confirms the said recovery. 4.Since the entire tax demand under the impugned order was recovered, the interest of justice warrants reconsideration so as to provide an opportunity to the petitioner to contest the tax demand on merits. Hence, the impugned order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three (3) months from the date of receipt of a copy of this order. For the avoidance of doubt, it is clarified that amounts recovered pursuant to the impugned order shall be retained and shall be subject to the outcome of remanded proceedings. https://www.mhc.tn.gov.in/judis WP No. 17939 of 2026 __________ Page3 of 4 5.This Writ Petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To The Superintendent Of Gst And Central Excise Range-1B Puducherry, No.48/1, 2nd floor, Azeez Nagar, Reddiarpalayam, Puducherry-605 010 https://www.mhc.tn.gov.in/judis WP No. 17939 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 17939 of 2026 and WMP Nos.19271 and 19273 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis