WP No. 30737 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30737 of 2026 and W.M.P.Nos.33760 & 33761 of 2026 J K Sofa Works, Rep by its Proprietor Barkathullah Javidbasha, 33 T B Road Old Pat Krishnagiri, Tamilnadu 635 001 ..Petitioner(s) Vs Deputy State Tax Officer II Deputy Commercial Tax Officer, Krishnagiri I Assessment Circle, SF no 559/5 1st Kallukkurukki (V), Saamanthamalai (Po) Ramapuram (SO) krishangiri 635 115 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the entire records relating to the impugned order in Reference No. ZD3302262576592 dated 28.02.2026 along with annexure of Form GST DRC-07 in GSTIN: 33ANRPJ0434H1Z5 dated 28.02.2026 passed by the Respondent and quash the same. For Petitioner(s): M/s.T. Ramesh R. Sri Visvapriya For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Additional Government Pleader (Tax) ******* https://www.mhc.tn.gov.in/judis WP No. 30737 of 2026 __________ Page2 of 4 ORDER An order dated 28.02.2026 is assailed primarily on the ground that no personal hearing was offered pursuant to reply dated 28.05.2025. 2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondent. 3. Referring to reply dated 28.05.2025, learned counsel submits that no personal hearing was offered although an order was issued nine months later. She also submits that the entire tax demand under the impugned order was recovered. She relies on the electronic credit ledger in this regard. 4. Subject to verifying and confirming that the entire tax demand was recovered and taking note of the fact that no personal hearing was provided subsequent to reply dated 28.05.2025, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, including a personal hearing, a fresh order shall be issued within three months from the date of confirming the above mentioned recovery. https://www.mhc.tn.gov.in/judis WP No. 30737 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. 14-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Deputy State Tax Officer II Deputy Commercial Tax Officer Krishnagiri I Assessment Circle, SF no 559/5 1st Kallukkurukki (V) Saamanthamalai (Po) Ramapuram (SO) krishangiri 635 115 https://www.mhc.tn.gov.in/judis WP No. 30737 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 30737 of 2026 and W.M.P.Nos.33760 & 33761 of 2026 14-08-2026 https://www.mhc.tn.gov.in/judis