WP No. 27739 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. 27739 of 2026 and WMP No.30409 of 2026 Tvl SK Aquatic Represented by its Proprietor Vellaidurai Sasikumar, No. 59/24, Kamaraj Nagar 3rd Street, Choolaimedu, Chennai 600094 GSTIN 33EDAPS7695G1Z3 ..Petitioner(s) Vs Deputy State Tax office-2(ST) The commercial Taxes Department MMDA Colony Assessment Circle Koyambedu Chennai ..Respondent(s) Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, to call for the records of the impugned order passed in GSTIN/ID33EDAPS7695G1Z3 /2021-22, dated 28.11.2025, in form GST DRC-07 under Section 73 of the TNGST Act, 2017, with Ref. No. ZD331125498223H, by the respondent and to quash the same. For Petitioner(s): M/s.Sanjay Rajpurohit For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) ORDER An order dated 28.11.2025 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. 27739 of 2026 __________ Page2 of 5 2. Ms.Amirta, 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. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 29-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS https://www.mhc.tn.gov.in/judis WP No. 27739 of 2026 __________ Page3 of 5 To. Deputy State Tax office-2(ST) The commercial Taxes Department MMDA Colony Assessment Circle Koyambedu Chennai https://www.mhc.tn.gov.in/judis WP No. 27739 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27739 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis WP No. 27739 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis