WP No. 27755 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 WP No. 27755 of 2026 Avn Leather Technique Represented by its partner, Ankit Narendra Vasa, No 83/7, Near GATI, Thiruneermalai Road, Nagalkeni,Chrompet, Chennai - 600044. ..Petitioner(s) Vs The Deputy State Tax Officer 1 Pammal Assessment Circle, Room No.203, II Floor, Mylapore Taluk Office Building, No.46, Greenways Road, R.A.Puram, Chennai - 600028. ..Respondent(s) Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for the records of the Respondent vide his order in GSTIN No. 33AANFA2500Q1ZG/2021-2022 dated 06.12.2025 and summary of the order in FORM GST DRC-07 issued Ref. No. ZD331225101704X/2021-2022 dated 07.12.2025 and quash the same. For Petitioner(s): Mr.CHINNASAMY V For Respondent(s): Ms.G.Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 27755 of 2026 __________ Page2 of 5 ORDER An order dated 06.12.2025 and the consequential summary order dated 07.12.2026 are assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms.Dhana Madhri, 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. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 27755 of 2026 __________ Page3 of 5 5. The writ petition is disposed of on the above terms. 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 Deputy State Tax Officer 1 Pammal Assessment Circle, Room No.203, II Floor, Mylapore Taluk Office Building, No.46, Greenways Road, R.A.Puram, Chennai - 600028. https://www.mhc.tn.gov.in/judis WP No. 27755 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27755 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis WP No. 27755 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis