WP No. 27623 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.27623 of 2026 and W.M.P.No.30280 and 30282 of 2026 GV Industries Represented by its Proprietor Pappannan Rukmangathan 608A,Pasakuttai, Annur Mettupalayam, Coimbatore-641653. ..Petitioner(s) Vs 1. The Deputy Commercial Tax Officer Avanashi, Tiruppur- I, Tiruppur. 2. The Deputy State Tax Officer (ST) Avinashi Assessment Circle, Avinashi. ..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 impugned order of the Respondent in GSTRIN: 33DLCPP0603L1ZB/2021-2022 dated 09.12.2025 along with Summary of the Order in Form GST DRC-07 in Reference No.ZD331225135620V dated 09.12.2025 and quash the same and consequently direct the Respondent to entertain the records, documents and reply from the Petitioner and then pass order after affording a personal hearing to the Petitioner. For Petitioner(s): Mr.M.Hariharan For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 27623 of 2026 __________ Page2 of 5 ORDER The assessment order is impugned primarily on the ground that the petitioner was not provided a reasonable opportunity to submit the documents referred to in said order. 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 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. https://www.mhc.tn.gov.in/judis WP No. 27623 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. 1. The Deputy Commercial Tax Officer Avanashi, Tiruppur- I, Tiruppur. 2. The Deputy State Tax Officer (ST) Avinashi Assessment Circle, Avinashi. https://www.mhc.tn.gov.in/judis WP No. 27623 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27623 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis WP No. 27623 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis