WP No. 27711 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. 27711 of 2026 and W.M.P.No.30375 of 2026 Daivamani Kumaresan Proprietor of M/s.Kathiravan Agencies, No.99, F/ 1, Chairman Durai Samiyar Road, Advocate Ramanathan Nagarthirupattur, Vellore-635601, Tamil Nadu ..Petitioner(s) Vs Commercial Tax Officer Thiruppattur Assessment Circle, Ward-1, Block 18, Survey No.442, Pudhupettai Road, Tiruppathur-635 601, Tamil Nadu, India. ..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 on the file of the Respondent and quash the Impugned Orders under section 73 of the Tamil Nadu Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 including the Summary of the Order in Form GST DRC-07 dated 01.04.2024 having Reference Number ZD330424006734P in GSTIN 33AOEPK2439M1ZV and the rectification order under section 161 Tamil Nadu Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 in Form GST DRC 08 dated 09.11.2024 having reference number ZD331124055768A in GSTIN 33AOEPK2439M1ZV of passed by the Respondent for FY 2018-19. https://www.mhc.tn.gov.in/judis WP No. 27711 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.N.V.Balaji For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) ORDER An order dated 01.04.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms.Amirta, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3.Learned counsel for the petitioner submits that the entire tax demand under the impugned order was recovered. He relies on the electronic liability ledger. This aspect is required to be verified and confirmed. 4.Subject to verifying and confirming that the entire tax demand under the impugned order was recovered, the impugned order is set aside, and 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 recovery. https://www.mhc.tn.gov.in/judis WP No. 27711 of 2026 __________ Page3 of 4 5.This Writ Petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 29-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To. Commercial Tax Officer Thiruppattur Assessment Circle, Ward-1, Block 18, Survey No.442, Pudhupettai Road, Tiruppathur-635 601, Tamil Nadu, India. https://www.mhc.tn.gov.in/judis WP No. 27711 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS W.P No. 27711 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis