WP No. 27950 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. 27950 of 2026 and W.M.P.Nos.30618 & 30619 of 2026 M/S. GD Muthuvel Contractor Rep. by its Prop. Gudamalai Duraisamy Muthuvel, 4/190, North Street, Gudamalai, Salem, Tamil Nadu, 636105. ..Petitioner(s) Vs The State Tax Officer o/o.The Commercial Tax officer Kondalampatty Assessment Circle, Salem. ..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 relating to the proceedings initiated by the Respondent in the impugned order in FORM GST DRC 07 bearing ref No. ZD330426147191N dated 17.04.2026 along with detailed order in FORM GST ASMT 15 bearing ref No. GSTIN 33BUHPM4349G2ZK /2024-25 Dated 17.04.2026 passed by respondent for the AY 2024-25 to quash the same and further direct the respondent to allow the petitioner to file revised return for the AY 2024-25 as per section 62 of the Act. https://www.mhc.tn.gov.in/judis WP No. 27950 of 2026 __________ Page2 of 4 For Petitioner(s): Ms.R. Hemalatha For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) *********** ORDER An order dated 17.04.2026 is assailed primarily on the ground of breach of principles of natural justice. 2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondent. 3. On perusal of the impugned order, it is evident that the tax proposal was affirmed on the ground that the petitioner had not replied to the show cause notice or participated in hearings. 4. On instructions, learned counsel for the petitioner consents to remitting 10% of the disputed tax demand as a condition for remand. He has made an endorsement to that effect on the bundle. 5. Subject to the petitioner remitting 10% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, the impugned order dated 17.04.2026 is set aside and the matter is remanded for re- consideration. After providing a reasonable opportunity to the petitioner, fresh https://www.mhc.tn.gov.in/judis WP No. 27950 of 2026 __________ Page3 of 4 order shall be issued within three months from the date of petitioner making the remittance of 10% of disputed tax demand. 6. The writ petition is disposed of on the above terms. Consequently, connected 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 State Tax Officer o/o.The Commercial Tax officer Kondalampatty Assessment Circle, Salem. https://www.mhc.tn.gov.in/judis WP No. 27950 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 27950 of 2026 and W.M.P.Nos.30618 & 30619 of 2026 30-07-2026 https://www.mhc.tn.gov.in/judis