WP No. 27104 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. 27104 of 2026 and W.M.P.Nos.29655 7 29656 of 2026 M/s.Shanthi Civil Contractors Rep by its Prop Shanthi K No. 201/11, Sundharnar Street, Virudhachalam, Cuddalore, Tamil Nadu, 606001. ..Petitioner(s) Vs The Assistant Commissioner office of the deputy assistant commissioner of GST and central excise , BSNL CTO Building, CSC Ground Floor and First Floor, nellikuppam main road, cuddalore - 607001. ..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 in the Order-in- Original No.19/ GST-AC-CUD dated 09.12.2025, bearing DIN - 20251259XN050000F315 along with Consequential order through FORM GST DRC-07 bearing Ref No ZD3312254598066, dated 31.12.2025 under section 74 of the act for the financial year 2018-19 to quash the same. For Petitioner(s): Mr.Devanand J R For Respondent(s): Mr.Rajendran Raghavan, Sr. SC ******** https://www.mhc.tn.gov.in/judis WP No. 27104 of 2026 __________ Page2 of 4 ORDER An order dated 09.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.Rajendran Raghavan, learned senior standing counsel, 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. Learned counsel for the petitioner submits that about 80% of the tax demand under the impugned order was recovered earlier. This aspect is required to be verified and confirmed. An endorsement to that effect has been made on the bundle. 5. Subject to verifying and confirming that more than 25% of the tax demand under the impugned order was recovered earlier, the impugned order is set aside so as to provide a reasonable opportunity to the petitioner to contest the tax demand on merits and the matter is remanded for re-consideration. After https://www.mhc.tn.gov.in/judis WP No. 27104 of 2026 __________ Page3 of 4 providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of confirming the above mentioned recovery. 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 office of the deputy assistant commissioner of GST and central excise , BSNL CTO Building, CSC Ground Floor and First Floor, nellikuppam main raod, cuddalore - 607001. https://www.mhc.tn.gov.in/judis WP No. 27104 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 27104 of 2026 and W.M.P.Nos.29655 7 29656 of 2026 24-07-2026 https://www.mhc.tn.gov.in/judis