WP No. 27810 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 WP No. 27810 of 2026 Oasis Grace Engineering Projects Private Limited Represented by its Director Ghanasihamony Jose Mikel Robin, S/o. Ghanasihamony, No. 14, North Mada Street, Srinagar Colony, Saidapet, Chennai-015. ..Petitioner Vs The Assistant Commissioner Saidapet Assessment Circle, No.230, 2nd Floor, Integrated Registration and Commercial Tax Building, Nanadanam, Chennai-035. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the Respondent vide his order in GSTIN No. 33AABC05036G1ZS/2021-2022 dated 15.12.2025 and summary of the order in FORM GST DRC-07 issued Ref. No. ZD331225220711Y/2021-2022 dated 15.12.2025 and quash the same. For Petitioner: Mr. Chinnasamy V For Respondent: Mr. S.M.Deenadayalan Senior Standing Counsel https://www.mhc.tn.gov.in/judis WP No. 27810 of 2026 __________ Page2 of 4 ORDER An order dated 15.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. S.M.Deenadayalan, learned Senior Standing Counsel, accepts notice on behalf of the 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. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 27810 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. There shall be no order as to costs. 29-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Assistant Commissioner Saidapet Assessment Circle, No.230, 2nd Floor, Integrated Registration and Commercial Tax Building, Nanadanam, Chennai-035. https://www.mhc.tn.gov.in/judis WP No. 27810 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 27810 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis