WP No. 30398 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. 30398 of 2026 and WMP.Nos.33362 & 33365 of 2026 Hashini Pharma Propx - V.Jegapriya Rep. by its Proprietor Jegapriya, 7, Chinthamani Nagar, Hospital Street, Vasantha Pharma Agencies, Virudhachalam, Cuddalore District 606 001. ..Petitioner Vs 1. The Deputy Commissioner (Appeals) Trichy and Vellore (GST), No.4 Barathiyar Salai, Fort Round Road, Vellore -632 001. 2. The Deputy State Tax Officer - I Chidambaram-II Assessment Circle, Near Court, C. Mutlur Bye Pass Road, Chidambaram 608 001. ..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 to quash the DRC-07 bearing Ref No. ZD3311251601321 in GSTIN: 33BBOPJ0286M1ZB/2021-22 dated 10.11.2025 passed by 2nd Respondent and Consequently, direct the 1st respondent to receive the statutory appeal, take it on file and dispose of the same on merits and in accordance with law. For Petitioner: Mr. P. Nithyan https://www.mhc.tn.gov.in/judis WP No. 30398 of 2026 __________ Page2 of 4 For Respondents: Mr. R. Sethu Prabakaran Government Advocate (Tax) ORDER An order in original dated 10.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R. Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondents. 3. Learned counsel for the petitioner submits that 10% pre-deposit was made while lodging the appeal and the petitioner would remit an additional 30% of the tax demand as a condition for remand. An endorsement has been made on the bundle to that effect. 4. Subject to the petitioner remitting an additional 30% of the disputed tax demand, as agreed to, after giving credit to 10% pre-deposit made earlier, within thirty days from the date of receipt of a copy of this order, the impugned order in original is set aside and the matter is remanded to the second 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 an additional 30% of the disputed tax demand. Subject to fulfilment of the above https://www.mhc.tn.gov.in/judis WP No. 30398 of 2026 __________ Page3 of 4 condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned 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 Deputy Commissioner (Appeals) Trichy and Vellore (GST), No.4 Barathiyar Salai, Fort Round Road, Vellore -632 001. 2. The Deputy State Tax Officer - I Chidambaram-II Assessment Circle, Near Court, C. Mutlur Bye Pass Road, Chidambaram 608 001. https://www.mhc.tn.gov.in/judis WP No. 30398 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 30398 of 2026 13-08-2026 https://www.mhc.tn.gov.in/judis