WP No. 30939 of 2026 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30939 of 2026 S S Desiign Systems Private Limited Rep by its Director Tmt.Santha W/o.Srinivasan No. 2, Poomagal 3rd Street, Ekkattuthagal, Chennai-600 097 ..Petitioner Vs The Deputy State Tax Officer Guindy Assessment Circle Room No.253, 2nd Floor Integrated Buildings for Commercial Taxes and Registration Department Nandanam, Chennai-600 035 ..Respondent Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari calling for the records of the Respondent vide his order in GSTIN No. 33AAKCS4463J2Z2/2021-2022 dated 18.11.2025 and summary of the order in FORM GST DRC-07 issued Ref. No. ZD331125317387J/2021-2022 dated 18.11.2025 and quash the same For Petitioner: Mr.D.Bhoopalan For Respondent: Ms.G.Dhana Madhri, Special Government Pleader (Tax) ORDER An order dated 18.11.2025 is assailed primarily on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. https://www.mhc.tn.gov.in/judis WP No. 30939 of 2026 __________ Page2 of 3 2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondent. 3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the remittance of 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, fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. 5. The writ petition is disposed of on the above terms. There shall be no order as to costs. 14.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Deputy State Tax Officer Guindy Assessment Circle Room No.253, 2nd Floor Integrated Buildings for Commercial Taxes and Registration Department Nandanam, Chennai-600 035 https://www.mhc.tn.gov.in/judis WP No. 30939 of 2026 __________ Page3 of 3 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 30939 of 2026 14.08.-2026 https://www.mhc.tn.gov.in/judis