WP No. 27342 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27342 of 2026 and WMP.Nos.29939 & 29941 of 2026 Pravinmoorthy Proprietor, D.G.Enterprises No 2/5A ATR Garden Near Natesan Nagar Trupadiripuliyur, Cuddalore, Tamil Nadu 607002. ..Petitioner Vs Commercial Tax Officer Cuddalore Town, Cuddalore. ..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 Assessment Order GST DRC-07 bearing Reference No. ZD330823004786C dated 01.08.2023 passed by the Respondent and quash the same. For Petitioner: Mr. Chendhan T For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 01.08.2023 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. __________ Page1 of 3 https://www.mhc.tn.gov.in/judis WP No. 27342 of 2026 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 100% 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 100% 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 100% of the disputed tax demand. 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. 24-07-2026 Index: Yes/No Neutral Citation: Yes/No kj __________ Page2 of 3 https://www.mhc.tn.gov.in/judis WP No. 27342 of 2026 SENTHILKUMAR RAMAMOORTHY, J. kj To Commercial Tax Officer Cuddalore Town, Cuddalore. WP No. 27342 of 2026 and WMP.Nos.29939 & 29941 of 2026 24-07-2026 __________ Page3 of 3 https://www.mhc.tn.gov.in/judis