WP No. 27291 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27291 of 2026 and WMP.No.29890 of 2026 Shakthi Tech Manufacturing India Private Limited GSTIN 33AATCS5368R1Z8 Represented by its Managing Director Usha Angou SF No. 348/2A, 2B, Agarwal School Road, Somayampalayam Village Post, Kalappanaickenpalayam, Thadagam Road, Coimbatore 641 108. ..Petitioner Vs The Assistant Commissioner Vadavalli Coimbatore-II, Coimbatore. ..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 pertaining to the impugned order in Form GST DRC 07 Order bearing reference no. ZD330925016632H / 2021-22 dated 02.09.2025 issued by the Respondent and quash the same. For Petitioner: Mr. S.Arvindh For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 27291 of 2026 ORDER An order dated 02.09.2025 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. Learned counsel for the petitioner submits that a sum of Rs.40,000/- was recovered towards tax demand pursuant to the impugned order. On instructions, he submits that further amounts would be remitted so as to remit 25% of the tax demand in the aggregate as a condition for remand. An endorsement has been made on the bundle to that effect. 4. Subject to verifying and confirming that about a sum of Rs.40,000/- has been recovered earlier towards tax demand under the impugned order and subject further to the remittance of additional amounts so as to remit not less than 25% of the tax demand under the impugned order in the aggregate, 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 additional amounts as mentioned above. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 27291 of 2026 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. 24-07-2026 Index: Yes/No Neutral Citation: Yes/No (2/2) kj To The Assistant Commissioner Vadavalli Coimbatore-II, Coimbatore. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 27291 of 2026 SENTHILKUMAR RAMAMOORTHY, J. kj WP No. 27291 of 2026 24-07-2026 (2/2) __________ Page4 of 4 https://www.mhc.tn.gov.in/judis