WP No. 27440 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27440 of 2026 and WMP Nos.30071 and 30072 of 2026 MS Muthu Industries (Rep. by its Proprietor Sivakumar), 20/1, 7th Street, Ganesh Layout, Rathinapuri, Coimbatore 641 006 ..Petitioner(s) Vs The Deputy State Tax Officer- 2 Ganapathy Circle, Coimbatore ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records on the files of the Respondent herein in Form GST DRC 07 vide Ref No. ZD331125426564L, along with its detailed order both dated 25.11.2025, quash the same. For Petitioner(s): Mr.K.A.Parthasarathy For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) ORDER An order dated 25.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 27440 of 2026 __________ Page2 of 4 2. Ms.Amirta, learned Government Counsel (Tax), accepts notice on behalf of the sole respondent. 3.Learned counsel for the petitioner submits that the confirmed tax proposal exceeds the amounts specified in the show cause notice. Therefore, on instructions, learned counsel submits that 25% of the tax demanded under the show cause notice would be remitted as a condition for remand. He has made an endorsement to that effect. 4.Subject to the remittance of 25% of the tax demanded under the show cause notice, the impugned order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three (3) months from the date of remittance in the manner specified above. 5.The Writ Petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed. 27-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS https://www.mhc.tn.gov.in/judis WP No. 27440 of 2026 __________ Page3 of 4 To The Deputy State Tax Officer- 2 Ganapathy Circle, Coimbatore https://www.mhc.tn.gov.in/judis WP No. 27440 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27440 of 2026 27-07-2026 https://www.mhc.tn.gov.in/judis