WP No. 27967 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27967 of 2026 and W.M.P.Nos.30636 & 30637 of 2026 Core Medicals (Rep by its proprietor Karthick Raja) No.6 Ground Floor Sivan Koil street Kodambakkam chennai Tamilnadu-600 024 ..Petitioner(s) Vs The Deputy State Tax Officer MMDA Colony Assessment circle No.88,II floor, Mayor Ramanathan salai chetpet, chennai-31 ..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 with Reference No. ZD331225138539B dated 09.12.2025 along with the detailed order in GSTIN / 33BYUPK9639Q1Z6 / 2021-22 dated 09.12.2025 for the tax period April 2021 March 2022 and quash the same. For Petitioner(s): Ms.Kamala Kanth S For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********** https://www.mhc.tn.gov.in/judis WP No. 27967 of 2026 __________ Page2 of 4 ORDER An order dated 09.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), 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. 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 https://www.mhc.tn.gov.in/judis WP No. 27967 of 2026 __________ Page3 of 4 tax demand. Subject to fulfilment of the above condition, the bank attachment shall stand raised. 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. 30-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax officer MMDA Colony Assessment circle No.88,II floor, Mayor Ramanathan salai chetpet, chennai-31. https://www.mhc.tn.gov.in/judis WP No. 27967 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 27967 of 2026 and W.M.P.Nos.30636 & 30637 of 2026 30-07-2026 https://www.mhc.tn.gov.in/judis