WP No. 23452 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23452 of 2026 and WMP.Nos.25434 & 25435 of 2026 Tvl. Sanu Metal Craft GSTIN : 33BJHPA0376G1ZO Rep. by its Proprietrix Anuradha, 1/112, Centrapalayam pirivu, Kinathukadavu, Coimbatore-642109. ..Petitioner Vs The State Tax Officer Pollachi (Rural) Assessment Circle, Commercial taxes Building, Palakkad Road, Pollachi-642 001. ..Respondent 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 demand order in Form GST DRC-07 bearing reference No. ZD3312252080316 dated 15.12.2025 passed by the Respondent, quash the same. For Petitioner: Mr. V.Sudhan For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 15.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 23452 of 2026 __________ Page2 of 4 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that a sum of Rs.1,00,000/- was recovered pursuant to the impugned order. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that more than 25% of the disputed tax demand was recovered pursuant to the impugned order, the impugned order is set aside. Consequently, the matter is remanded for re- consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of verifying the recovery as mentioned above. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 22-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 23452 of 2026 __________ Page3 of 4 To The State Tax Officer Pollachi (Rural) Assessment Circle, Commercial taxes Building, Palakkad Road, Pollachi-642 001. https://www.mhc.tn.gov.in/judis WP No. 23452 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23452 of 2026 and WMP.Nos.25434 & 25435 of 2026 22-07-2026 https://www.mhc.tn.gov.in/judis