WP No. 26902 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26902 of 2026 and WMP.No.29445 of 2026 Welcome Engineers Rep. by its Proprietor Mrs. T.Philomina, No.3/362-A, Rajiv Gandhi Salai, OMR, Mettukuppam, Chennai- 600 097. ..Petitioner Vs The State Tax officer Sholinganallur Assessment Circle, Integrated Commercial Taxes Building, Nandanam, Chennai - 600035. ..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 Order Form GST DRC-07 in Reference No.ZD3312251121541 in GSTIN/33DHHPP5044N1ZY/2021-22 dated 08-12-2025 passed by the respondent and quash the same as contrary to provisions of GST, arbitrary, unsustainable in law violative of principles of natural justice. For Petitioner: Mr. M.A.Mudimannan For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 08.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 26902 of 2026 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and 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 remittance of 25% of the disputed tax demand. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 23-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 26902 of 2026 To The State Tax officer Sholinganallur Assessment Circle, Integrated Commercial Taxes Building, Nandanam, Chennai - 600035. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 26902 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26902 of 2026 and WMP.No.29445 of 2026 23-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis