WP No. 31856 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31856 of 2026 and WMP.No.35027 of 2026 Shankar and Co, GSTIN : 33BBRPS2425J1ZC Represented by its Proprietor M Sivasankar, 514, Bharathiar Road, Maniakarampalayam, Coimbatore - 641006. ..Petitioner Vs The Assistant Commissioner Saravanampatti (west), Coimbatore -III, Coimbatore. ..Respondent 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 pertaining to the impugned order in Form GST DRC 07 bearing reference no. ZD330125061304X/2020-21 dated 08.01.2025 issued by the Respondent and quash the same. For Petitioner: Mr. S.Arvindh For Respondent: Mr. R. Sethu Prabakaran Government Advocate (Tax) https://www.mhc.tn.gov.in/judis WP No. 31856 of 2026 __________ Page2 of 4 ORDER An order dated 08.01.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that about 27% of the tax demand under the impugned order was recovered. He relies on the electronic liability ledger in this regard. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that about 27% of the tax demand was indeed recovered from the electronic liability ledger of the petitioner, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax demand on merits. Consequently, 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 verifying and confirming the above mentioned recovery. In view of the impugned order being set aside, 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. 31856 of 2026 __________ Page3 of 4 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. 19-08-2026 Index : Yes/No (1/2) Neutral Citation : Yes/No KJ To The Assistant Commissioner Saravanampatti (west), Coimbatore -III, Coimbatore. https://www.mhc.tn.gov.in/judis WP No. 31856 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY J. KJ WP No. 31856 of 2026 19-08-2026 (1/2) https://www.mhc.tn.gov.in/judis