WP No. 32403 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 32403 of 2026 and W.M.P.Nos.35601 & 35602 of 2026 Tvl Lakshmi Industries Represented by its proprietor - murali s, 1-A, Ramasamy Nagar, Chennai - 600 116. GSTIN 33AQRPM1457C1ZX ..Petitioner(s) Vs The Deputy State Tax Officer 1 office of the deputy commercial tax officer, porur assessment circle, no.4/109, chennai-bangalore highways, nazarathpet, chennai - 600123. ..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 records of the impugned proceedings of the Respondent in GSTIN 33AQRPM1457C1ZX/2020-21 dated 24.06.2024 along with its consequential impugned Summary Order in Form GST DRC-07 vide Reference No. ZD330624273213M dated 24.06.2024 for the Tax Period April 2020 - March 2021 and quash the same. For Petitioner(s): Mr.Kowsickvel.S https://www.mhc.tn.gov.in/judis WP No. 32403 of 2026 __________ Page2 of 4 For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Additional Government Pleader (Tax) *********** ORDER An order dated 24.06.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent. 3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired. 4. On instructions, learned counsel for the petitioner agrees to remit 50% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the condition that the petitioner remits 50% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, https://www.mhc.tn.gov.in/judis WP No. 32403 of 2026 __________ Page3 of 4 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 three months from the date of remittance of 50% of the disputed tax demand. 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 21-08-2026 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax Officer 1 office of the deputy commercial tax officer, porur assessment circle, no.4/109, chennai-bangalore highways, nazarathpet, chennai - 600123. https://www.mhc.tn.gov.in/judis WP No. 32403 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 32403 of 2026 and W.M.P.Nos.35601 & 35602 of 2026 21-08-2026 (1/2) https://www.mhc.tn.gov.in/judis