WP No. 26013 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26013 of 2026 and WMP Nos.28409 and 28414 of 2026 Veerampattinathar Babu, Proprietor of KRB ENGINEERING AND CONSULTANCY, Plot No.17, First Floor, 1st Cross Street, 1st Main Road, Sri Ambal Gajalakshmi Nagar, Mangadu, Kancheepuram, Tamil Nadu -600 122 ..Petitioner(s) Vs The Deputy State Tax Officer-1, Kundrathur Assessment Circle, 41/109, 1st Floor, Bangalore Chennai Highway, Varadarajapuram, Nazarathpet, Chennai-600 122 ..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 relating to the Impugned Order in FORM GST DRC - 07 dated 14.11.2025, passed by the Respondent herein in GSTIN 33AMVPB1378B1ZA / 2021-22, to quash the same. For Petitioner(s): M/s.Shiva Kumar G B. Revathi For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26013 of 2026 __________ Page2 of 4 ORDER An order dated 14.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms.Amirta, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that about 32% of the tax demand under the impugned order was recovered from the electronic liability Register of the petitioner. In addition, he submits that a demand draft for the remaining sum was issued by the petitioner’s bank and that said demand draft has not been encashed as on date. 4.Subject to verifying and confirming that about 32% of the tax demand under the impugned order was recovered, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax proposals on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three (3) months from the date of confirming the recovery of about 32% of the tax demand. Since the assessment order has been set aside, the respondent is directed not to encash the demand draft and to instead return such demand draft to the petitioner for cancellation. https://www.mhc.tn.gov.in/judis WP No. 26013 of 2026 __________ Page3 of 4 5.The Writ Petition stands disposed accordingly. No costs. Consequently, connected miscellaneous petitions are closed. 17-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To The Deputy State Tax Officer-1, Kundrathur Assessment Circle, 41/109, 1st Floor, Bangalore Chennai Highway, Varadarajapuram, Nazarathpet, Chennai-600 122 https://www.mhc.tn.gov.in/judis WP No. 26013 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26013 of 2026 and WMP Nos.28409 and 28414 of 2026 17-07-2026 https://www.mhc.tn.gov.in/judis