WP No. 29354 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29354 of 2026 and W.M.P. Nos.32260 and 32261 of 2026 Sham Transport Represented by its Proprietor Varadaraju Anbalagan, Flat 3, First Floor, Sathyam Enclave, Plot 56, Perumal Kovil Street, TVK Nagar, Thandalam, Chennai 600 077 ..Petitioner Vs 1. The State Tax Officer Vanagaram Assessment Circle Poonamalle Kancheepuram Tamil Nadu 2. The Assistant Commissioner (ST) Vanagaram Assessment Circle Poonamallee, kancheepuram Tamil Nadu ..Respondents Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorarified mandamus calling for the records relating to the impugned assessment order in GSTIN 33AIAPA0686J1ZM/2021-22 dated 04.12.2025 and consequential demand order Ref. No. ZD3312250578848 dated 04.12.2025 and quash the same and consequently direct the 1st Respondent to reconsider the petitioner’s reply, objections, reconciliations and supporting documents afresh and pass a reasoned order in accordance with law after affording sufficient opportunity of personal hearing and further direct that the amount of Rs.8,97,523/- recovered pursuant to Form GST DRC-13 dated 27.04.2026 shall abide by the result of such fresh adjudication and be refunded/adjusted in accordance with law. https://www.mhc.tn.gov.in/judis WP No. 29354 of 2026 __________ Page2 of 4 For Petitioner: Mr.Sankar Ganesh S For Respondents: Mr.R.Sethu Prabakaran, Government Advocate (Tax) ORDER An order dated 04.12.2025 is assailed primarily on the ground of breach of principles of natural justice. 2. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice for the respondents. 3. Learned counsel for the petitioner submits that the entire tax demand under the impugned order was recovered pursuant thereto. He draws reference to the documents at page Nos.102 and 103 of the paper book. Learned counsel also submits that some payments were made prior to the impugned order and such payments were not taken into account in said order. These aspects are required to be verified and confirmed. 4. Subject to verifying and confirming that entire tax demand was recovered earlier, 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 receipt of a copy of this order. https://www.mhc.tn.gov.in/judis WP No. 29354 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. 07.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi To 1. The State Tax Officer Vanagaram Assessment Circle Poonamallee Kancheepuram Tamil Nadu. 2. The Assistant Commissioner (ST) Vanagaram Assessment Circle Poonamallee, Kancheepuram Tamil Nadu. https://www.mhc.tn.gov.in/judis WP No. 29354 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 29354 of 2026 07.08.2026 https://www.mhc.tn.gov.in/judis