WP No. 27010 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27010 of 2026 and WMP.Nos.29588 & 29590 of 2026 M/s.LOGG BASICS, Represented by its Proprietor, Rajesh Shyam Kataria, No. 9-A, Palayakkadu, 2nd Street, Tiruppur, Tamilnadu 641601. ..Petitioner Vs Commercial Tax Officer, Tiruppur Central-I, Tiruppur-II, Tiruppur, Tamilnadu. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records on the files of the Respondent in Form GST DRC - 07 with Reference No. ZD331225238892C dated 17.12.2025 along with detailed order in GSTIN No. 33AAEPK2466N1ZJ / 2021-2022 dated 16.12.2025 for the Financial Year 2021-2022 and quash the same. For Petitioner: Mr. M.Raju Sharma For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 27010 of 2026 ORDER An order dated 17.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. G. Dhana Madhri, 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. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 27010 of 2026 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. 23-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To Commercial Tax Officer, Tiruppur Central-I, Tiruppur-II, Tiruppur, Tamilnadu. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 27010 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 27010 of 2026 and WMP.Nos.29588 & 29590 of 2026 23-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis