WP No. 27845 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. 27845 of 2026 and W.M.P.Nos.30502 & 30504 of 2026 Lucky Agency Rep. by its Proprietor, Irfan 160B, Sengazhhuneerodai Street, Kancheepuram, Tamil Nadu-631502 ..Petitioner(s) Vs The Deputy State Tax Officer II Kancheepuram Assessment circle, CT Building, First Floor, Collectorate Campus, Kancheepuram 631501 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the impugned Assessment Order passed by the Respondent in Form GST DRC-07 vide Reference No.ZD330226204693N / FY 2023-2024 dated 24.02.2026 under Section 73 of the TNGST/CGST Act, 2017, and quash the same and consequently direct the Respondent to reconsider the matter afresh after providing a fair and reasonable opportunity of hearing to the Petitioner and permitting the Petitioner to submit all supporting documents. https://www.mhc.tn.gov.in/judis WP No. 27845 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.V.Chinnasamy for Mr.D.Boopalan For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********* ORDER An order dated 24.02.2026 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. Learned counsel for the petitioner submits that 10% pre-deposit was made while filing the appeal. On instructions, he submits that the petitioner agrees to remit an additional 15% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. https://www.mhc.tn.gov.in/judis WP No. 27845 of 2026 __________ Page3 of 4 5. Subject to the remittance of an additional 15% of the disputed tax demand 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 an additional 15% 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 Deputy State Tax Officer II Kancheepuram Assessment circle, CT Building, First Floor, Collectorate Campus, Kancheepuram 631501 https://www.mhc.tn.gov.in/judis WP No. 27845 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 27845 of 2026 and W.M.P.Nos.30502 & 30504 of 2026 30-07-2026 https://www.mhc.tn.gov.in/judis