WP No. 27670 of 2026 __________ Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.27670 of 2026 and W.M.P.Nos.30340 and 30341 of 2026 TVL Vigneshwara Traders Represented by its Partner Mr ShanmugaSundaram Subramani No. 154/1, Athipet, Natesan Nagar, 2nd Cross Street, Chennai, Tamil Nadu ..Petitioner(s) Vs The State Tax Officer (ST) Saidapet Assessment Circle, No 232, 2nd Floor, Integrated Commercial Taxes and Registration Building Nandanam, Chennai 600 035 ..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 leading to the issuance of impugned order dated passed by the Respondent in FORM GST DRC-07 bearing reference number ZD3312250839290 dated 05-12-2025 along with the annexure vide GSTIN 33AANFV3055H1Z2 /2021-22 dated 05-12-2025, by the Respondent herein and quash the same, and direct the Respondent to consider the matter afresh, after giving full and fair opportunity to the Petitioner to submit its reply and after affording opportunity of personal hearing to the Petitioner. For Petitioner(s): Mr.Prakash T C For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 27670 of 2026 __________ Page2 of 5 ORDER An order dated 05.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the sole respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 50% 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 50% 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 50% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 27670 of 2026 __________ Page3 of 5 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. 29-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To. The State Tax Officer (ST) Saidapet Assessment Circle, No 232, 2nd Floor, Integrated Commercial Taxes and Registration Building Nandanam, Chennai 600 035 https://www.mhc.tn.gov.in/judis WP No. 27670 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27670 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis WP No. 27670 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis