WP No. 26856 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26856 of 2026 and WMP.No.29406 of 2026 M/s.Kavin Traders Rep by its Prop. Sellamuthu Sundaram, 6/1, Mari Street, Shevapet, Salem, Tamil Nadu 636002. ..Petitioner Vs State Tax Officer office of the commercial officer, 3rd floor, Pitchers road, Hasthampatty, Salem -07. ..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 proceedings passed by the Respondent in the order vide GSTIN No. 33CQWPS9991L1ZE/2017-2018 dated 18.12.2023 along with the consequential order under section 74 of CGST Act, 2017 issued vide FORM DRC-07 ZD3312231251508 dated 18.12.2023 for the financial year 2017-2018 to quash the same. For Petitioner: Ms. R.Hemalatha For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 18.12.2023 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. 26856 of 2026 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that the entire tax due under the impugned order was discharged and that an application for waiver under Section 128A was filed. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that the entire tax demand under the impugned order has indeed been recovered, 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 and confirming the above mentioned recovery. 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 To __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 26856 of 2026 State Tax Officer office of the commercial officer, 3rd floor, Pitchers road, Hasthampatty, Salem -07. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 26856 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26856 of 2026 23-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis