WP No. 26213 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. 26213 of 2026 and WMP No.28604 of 2026 Ramesh Co Rep by its proprietor K Umapathy No.58/113, T.H.Road,Thiruvottiyur, Tiruvallur 600019 ..Petitioner(s) Vs The Assistant Commissioner ST Thiruvottiyur Assessment Circle, Room No 215, 2nd Floor, Integrated commercial taxes building, No 32, Elephant Gate Bridge Road, Chennai 600 003 ..Respondent(s) 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 respondent in GSTIN33AALPU0802H1ZV/2021-22 dated 10.12.2025 and the consequential DRC-07 uploaded in the portal bearing Reference NoZD331225154417J dated 10.12.2025 and quash the same as illegal, arbitrary, against the principles of natural justice. For Petitioner(s): Mr.S. Kaarthcik For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26213 of 2026 __________ Page2 of 4 ORDER An order 10.12.2025 and the consequential DRC-07 uploaded in the portal bearing Reference NoZD331225154417J dated 10.12.2025 are assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2.Learned counsel for the petitioner submits that some payments were made pursuant to the impugned order. Subject to giving credit thereto, he submits that additional amounts would be remitted so as to remit 25% of the tax demand in the aggregate as a condition for remand. 3. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 4.Subject to verifying and confirming payments received from the petitioner earlier and subject further to the remittance of additional amounts so as to remit 25% of the tax demand under the impugned order in the aggregate, within 30 days from the date of receipt of a copy of this order, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax demand on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three (3) months from the date of remittance of 25% of the tax demand in the aggregate. https://www.mhc.tn.gov.in/judis WP No. 26213 of 2026 __________ Page3 of 4 5.This Writ Petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To The Assistant Commissioner ST Thiruvottiyur Assessment Circle, Room No 215, 2nd Floor, Integrated commercial taxes building, No 32, Elephant Gate Bridge Road, Chennai 600 003 https://www.mhc.tn.gov.in/judis WP No. 26213 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26213 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis