WP No. 27642 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY W.P No.27642 of 2026 and W.M.P.Nos.30305 and 30306 of 2026 TVL Sri Venkateswara Agro Traders (Rep. by its proprietor Thanikasalam Kathiravan) 4/72, Kambainallur Main Road, Morappur PO, Harur TK, Dharmapuri, Tamil Nadu- 635305 ..Petitioner(s) Vs The Deputy State Tax Officer 1 Harur Assessment Circle, Dharmapuri, Hosur, Tamil Nadu ..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 vide GSTIN- 33EBSPK6711F1ZK /2021-22 dated 13th December 2025 issued along with the summary of the order in GST DRC 07 no. ZD3312252005207 dated 13th December 2025 for the period between April 2021 to March 2022, quash the same. For Petitioner(s): Ms.S.Vishnupriya For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 13.12.2025 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. 27642 of 2026 __________ Page2 of 4 2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the sole respondent. 3.Learned counsel for the petitioner submits that 30% of the tax demand was recovered. The electronic liability ledger is referred to in this regard. This aspect is required to be verified and confirmed. 4.Subject to verifying and confirming that not less than 25% of the tax demand was recovered, the impugned order is set aside. Consequently, 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 confirming the above mentioned recovery. 5.The Writ Petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed. 29-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS https://www.mhc.tn.gov.in/judis WP No. 27642 of 2026 __________ Page3 of 4 To. The Deputy State Tax Officer 1 Harur Assessment Circle, Dharmapuri, Hosur, Tamil Nadu https://www.mhc.tn.gov.in/judis WP No. 27642 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27642 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis