WP No. 26562 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. 26562 of 2026 and W.M.P.Nos.29059 & 29061 of 2026 R.Raguraman No.43, Mohansingh Street, Cuddalore OT, Cuddalore 607003 ..Petitioner(s) Vs The Deputy Commercial tax Officer-2 o/o.The Deputy commercial tax officer, Cuddalore (Town) Cuddalore, Tamil Nadu-607 003 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records relating to the impugned proceedings passed by the Respondent the Impugned order in Temp ID 332500006649TMP/ 2019-2020 dated 09.02.2025 along with consequential summary of order u/s 74 in FORM GST DRC 07 bearing with Ref ZD330226066338D dated 09.02.2025 for the period 2019-20 ,to quash the same. For Petitioner(s): Ms.R. Hemalatha https://www.mhc.tn.gov.in/judis WP No. 26562 of 2026 __________ Page2 of 4 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************ ORDER An order dated 09.02.2025 is challenged in this writ petition primarily on the ground of breach of principles of natural justice. 2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that the impugned order deals with GST on seigniorage. As regards the said issue, she submits that the petitioner would remit 10% of the disputed tax demand. With regard to the outward supply issue, she submits that the petitioner would remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 4. In matters relating to GST on seigniorage, this Court has set aside impugned orders on condition that 10% of the disputed tax demand relating thereto is paid. Therefore, the order impugned herein is set aside on condition that the petitioner remits 10% of the tax demand pertaining to GST on https://www.mhc.tn.gov.in/judis WP No. 26562 of 2026 __________ Page3 of 4 seigniorage and 25% of the tax demand pertaining to outward supply. Such remittances shall be made within thirty days from the date of receipt of a copy of this order. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of the above mentioned amounts. Such order shall not be implemented as regards GST on seigniorage until the Supreme Court pronounces judgment on the cases pertaining thereto. 5. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 22-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy Commercial tax Officer-2 o/o.The Deputy commercial tax officer, Cuddalore (Town) Cuddalore, Tamil Nadu-607 003 https://www.mhc.tn.gov.in/judis WP No. 26562 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26562 of 2026 and W.M.P.Nos.29059 & 29061 of 2026 22-07-2026 https://www.mhc.tn.gov.in/judis