WP No. 27940 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. 27940 of 2026 and W.M.P.Nos.30609 & 30610 of 2026 Anugraha Industries represented by its Partner/ Authorized Signatory, Umamageswari No. 14/231,Olapalayam, Olapalayam Post, Kangeyam, Tiruppur, Tamil Nadu 638701 ..Petitioner(s) Vs The Assistant Commissioner (ST), Kangeyam Circle, Tiruppur-III Zone, 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 relating to the impugned proceedings of the Respondent in GSTIN33ABMFA1319H1ZR / 2020-21,culminating in the Assessment Order dated 10.02.2025, passed under Section 73 of the CGST/TNGST Act, 2017, bearing Reference No.ZD330225092386C, along with the consequential Form GST DRC-07 dated 10.02.2025,and to quash all the impugned proceedings as passed contrary to the provisions of the CGST/TNGST Act, 2017, and against the principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 27940 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.Samuel Rupesh Rajkumar For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) *********** ORDER An order dated 10.02.2025 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, https://www.mhc.tn.gov.in/judis WP No. 27940 of 2026 __________ Page3 of 4 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. 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 Assistant Commissioner (ST), Kangeyam Circle, Tiruppur-III Zone, Tamil Nadu. https://www.mhc.tn.gov.in/judis WP No. 27940 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 27940 of 2026 and W.M.P.Nos.30609 & 30610 of 2026 30-07-2026 https://www.mhc.tn.gov.in/judis