WP No. 30509 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30509 of 2026 and WMP.Nos.33500 & 33501 of 2026 K.Anbarasan Contractor Represented by its Proprietor K.Anbarasan No.52-1, Ward No.5, Marathi Street, Nagarajapuram, Vedapatti, Coimbatore 641 007. ..Petitioner Vs 1. The State Tax Officer Vadavalli Assessment Circle, Coimbatore. 2. The Commercial Tax Officer Office of the Commercial Tax Officer, Vadavalli, Coimbatore II, Coimbatore. ..Respondents 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 relating to the Impugned proceedings passed by the Respondent in GSTIN No.33AMNPA1204H1ZQ/2023-2024 and the consequential Summary of Order in Reference No. ZD331225426459C in Form GST DRC-07 both dated 29.12.2025 and consequently direct the Respondent to furnish the detailed Show Cause Notice together with all the relied upon documents and materials and remand the matter to the Respondent directing them to entertain the records, documents and reply from the Petitioner and then pass order after affording a personal hearing to the Petitioner. https://www.mhc.tn.gov.in/judis WP No. 30509 of 2026 __________ Page2 of 4 For Petitioner: Mr. M. Hariharan For Respondents: Ms. G. Dhana Madhri Special Government Pleader (Tax) ORDER An assessment order dated 29.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. G. Dhana Madhri, learned Special Government Pleader (Tax), accepts notice on behalf of the respondents. 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 assessment order is set aside and the matter is remanded to the first respondent 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 50% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 30509 of 2026 __________ Page3 of 4 Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the assessment order shall stand raised. 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. 13-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The State Tax Officer Vadavalli Assessment Circle, Coimbatore. 2. The Commercial Tax Officer Office of the Commercial Tax Officer, Vadavalli, Coimbatore II, Coimbatore. https://www.mhc.tn.gov.in/judis WP No. 30509 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 30509 of 2026 13-08-2026 https://www.mhc.tn.gov.in/judis