WP No. 27273 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27273 of 2026 and WMP.Nos.29869 & 29871 of 2026 RR Enterprises Rep. by its Proprietor Naresh Kumar, Having office at New No.132, old No. 17, Sterling building, Sterling Road 3rd Street, Nungambakkam, Chennai-600 034 ..Petitioner Vs The State Tax Officer Villivakkam Assessment Circle No.1, PAPJM Building (Annex) 2nd Floor, Room No.207, Greams Road, Chennai-600 006. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the Impugned Order dated 15.12.2025 bearing Reference No. GSTIN No.33AYVPN3080G1Z5 / 2021-22 along with FORM GST DRC - 07 in Reference No. ZD3312252201334 passed by the Respondent and quash the same as being illegal, arbitrary, contrary to law and passed in violation of the Principles of Natural Justice, and consequently direct the Respondent to conduct fresh proceedings in accordance with law. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 27273 of 2026 For Petitioner: Mr. Gowtham Ram Vittal For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 15.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% 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 25% 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 25% of the disputed tax demand. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 27273 of 2026 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 To The State Tax Officer Villivakkam Assessment Circle No.1, PAPJM Building (Annex) 2nd Floor, Room No.207, Greams Road, Chennai-600 006. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 27273 of 2026 SENTHILKUMAR RAMAMOORTHY, J. kj WP No. 27273 of 2026 and WMP.Nos.29869 & 29871 of 2026 24-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis