WP No. 27194 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27194 of 2026 and W.M.P.Nos.29775, 29778, 29779 & 29781 of 2026 VAANIBAM PRIVATE LIMITED Rep by its Director, Mr Mohammed Afran A A Company incorporated under the Companies Act, having its registered office at No.2, 8th floor, KRM Plaza South Tower, Harrington Road, Chetpet, Chennai 600 031 GSTIN 33AAHCV6372Q1ZL ..Petitioner(s) Vs The Assistant Commissioner (ST) Valluvarkottam assessment circle, 6th floor, PAJPM Building, greams road, chennai - 600006. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the Impugned Order vide Form GST DRC-07 in Reference No.ZD3312253250603 dated 20.12.2025 and the consequential Order of Rejection of Rectification application dated 16.06.2026 passed by the Respondent, in respect of the Petitioner bearing GSTIN 33AAHCV6372Q1ZL and quash the same and consequently direct the Respondent to reconsider the matter afresh by taking into account the Petitioners Rectification Application https://www.mhc.tn.gov.in/judis WP No. 27194 of 2026 __________ Page2 of 4 vide ARN No. AD330626007037D dated 04.06.2026 in accordance with Section 161 of the TNGST/CGST Act, 2017. For Petitioner(s): Mr.L.Jyothy For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ************ ORDER An order dated 20.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired. 4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. https://www.mhc.tn.gov.in/judis WP No. 27194 of 2026 __________ Page3 of 4 5. Subject to the condition that the petitioner remits 25% of the disputed tax demand 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. 6. 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. 24-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner (ST) Valluvarkottam assessment circle, 6th floor, PAJPM Building, greams road, chennai - 600006. https://www.mhc.tn.gov.in/judis WP No. 27194 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 27194 of 2026 and W.M.P.Nos.29775, 29778, 29779 & 29781 of 2026 24-07-2026 https://www.mhc.tn.gov.in/judis