WP No. 27253 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. 27253 of 2026 and W.M.P.Nos.29846 & 29847 of 2026 Everest Stabilizers Private Limited Rep. by its Director Samson Devanath, No.2, Kamarajar salai, Teynampet, Chennai, Tamil Nadu 600018 ..Petitioner(s) Vs Superintendent of CGST and C.ex., Range-III-Mylapore Division, Chennai North Commissionerate, 7th Floor, Annex Building, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, Calling for the records of the respondent’s impugned order in Form GST DRC-07 dated 31.12.2025 bearing No.ZD3312254601201 along with the connected detailed order in Order-in-Original No.107 / 2025 (Supdt)(GST-MYL- Range3 seeking to quash the same and consequentially direct the respondent to provide the petitioner with an opportunity of hearing. For Petitioner(s): Mr.Vipula DS https://www.mhc.tn.gov.in/judis WP No. 27253 of 2026 __________ Page2 of 4 For Respondent(s): Mr.K.S.Ramasamy, Sr. SC ************* ORDER An order dated 31.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.K.S.Ramasamy, 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. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the condition that the petitioner remits 25% of the disputed tax demand 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. https://www.mhc.tn.gov.in/judis WP No. 27253 of 2026 __________ Page3 of 4 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. 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 Superintendent of CGST and C.ex., Range-III-Mylapore Division, Chennai North Commissionerate, 7th Floor, Annex Building, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034 https://www.mhc.tn.gov.in/judis WP No. 27253 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 27253 of 2026 and W.M.P.Nos.29846 & 29847 of 2026 24-07-2026 https://www.mhc.tn.gov.in/judis