WP No. 31924 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31924 of 2026 and WMP.Nos.35114 & 35115 of 2026 Golddrop Ventures Private Limited Rep. by its Authorized Signatory Stanley Rebecca Sarojini, No.216, 2nd Floor, Plaza Center, G.N.Chetty Street, Chennai-600 006. ..Petitioner Vs The Deputy Commercial Tax Officer Pondy Bazaar, Central-III Chennai Central, Tamil Nadu. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records pertaining to the impugned order dated 15.12.2025 with the reference No.ZD3312252223023 in GSTIN / ID : 33AADCG4447P2Z9 / SCN / Statement Reference No.ZD 33082583397W/ Tax Period : APR 2021-MAR 2022 on the file of the respondent and quash the same and consequently direct the respondent to grant an opportunity of personal hearing to the petitioner to submit the requisite documents. https://www.mhc.tn.gov.in/judis WP No. 31924 of 2026 __________ Page2 of 4 For Petitioner: Mr. K Senthil Kumar Mr. S.Sylenthar For Respondent: Mr. R. Sethu Prabakaran Government Advocate (Tax) ORDER An order dated 15.12.2025 is assailed in this writ petition primarily on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents. 2. Mr. R. Sethu Prabakaran, learned Government Advocate (Tax), 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 50% 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 50% 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 five months from the date of remittance of 50% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 31924 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 20-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Deputy Commercial Tax Officer pondy Bazaar, Central-III Chennai Central, Tamil Nadu. https://www.mhc.tn.gov.in/judis WP No. 31924 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 31924 of 2026 20-08-2026 https://www.mhc.tn.gov.in/judis