WP No. 27286 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27286 of 2026 and WMP.No. 29887 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. ZD331125258843D/ 2021-22 dated 14.11.2025 issued by the Respondent and quash the same. For Petitioner: Mr. S.Arvindh For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 14.11.2025 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. 27286 of 2026 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that about 35% of the tax demand under the impugned order was recovered pursuant thereto. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that about 35% of the tax demand under the impugned order had been recovered earlier, 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 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. 24-07-2026 Index: Yes/No (1/2) Neutral Citation: Yes/No kj __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 27286 of 2026 To The Assistant Commissioner Vadavalli Coimbatore-II Coimbatore. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 27286 of 2026 SENTHILKUMAR RAMAMOORTHY, J. kj WP No. 27286 of 2026 24-07-2026 (1/2) __________ Page4 of 4 https://www.mhc.tn.gov.in/judis