WP No. 32029 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 32029 of 2026 and WMP.Nos.35233 & 35234 of 2026 M/s.Sona Electricals and Machineries, (Represented by its Proprietor Mr. Ajmal Pasha) 92-A 92 B, Shanthi Theatre Complex Chennai, Krishnagiri, Tamil Nadu 635001. ..Petitioner Vs The Assistant Commissioner (FAC), The Office of the Assistant Commissioner (State Taxes), Krishnagiri-1 Assessment Circle, Krishnagiri. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of the Respondent in Form GST DRC 07 vide Reference No. ZD330526298437X along with its detailed order vide GSTIN 33CTGPP9212C1ZW/2020-21 both dated 30.05.2026 for the tax period April 2020 to March 2021, quash the same. For Petitioner: Mr. K.A.Parthasarathy For Respondent: Ms. G. Dhana Madhri Special Government Pleader (Tax) https://www.mhc.tn.gov.in/judis WP No. 32029 of 2026 __________ Page2 of 4 ORDER An order dated 30.05.2026 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 respondent. 3. Learned counsel for the petitioner submits that the ingredients of Section 74 are not satisfied. He also adds that the adjudication is barred by limitation. On instructions, learned counsel for the petitioner agrees to pay 10% 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 10% 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, a fresh order shall be issued within five months from the date of remittance of 10% of the disputed tax demand. All contentions are left open to the petitioner in course of remanded proceedings, including contentions relating to jurisdiction and limitation. https://www.mhc.tn.gov.in/judis WP No. 32029 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. 20-08-2026 Index : Yes/No (1/2) Neutral Citation : Yes/No KJ To The Assistant Commissioner (FAC), The Office of the Assistant Commissioner (State Taxes), Krishnagiri-1 Assessment Circle, Krishnagiri. https://www.mhc.tn.gov.in/judis WP No. 32029 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY J. KJ WP No. 32029 of 2026 20-08-2026 (1/2) https://www.mhc.tn.gov.in/judis