WP No. 29388 of 2026 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29388 of 2026 and W.M.P. Nos.32295 and 32296 of 2026 Kabdi Marketing Rep by its Proprietor Mr.Ramesh Kumar, Ground Floor, 22/34,Reddy Raman Street, Chennai, Tamil Nadu 600 079 ..Petitioner Vs The State Tax Officer(ST) Sowcarpet Assessment Circle Integrated Commercial Taxes Building Room No.302, 3rd Floor Elephant Gate Bridge Road Chennai-600 003 ..Respondent 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 adjudication order in Form GST dRC-07 vide Reference No.ZD331225274897Y dated 17.12.2025 passed by the respondent against the petitioner and quash the same as illegal and unsustainable and direct the respondent to remand back Form GST DRC-07 vide Reference No.ZD331225274897Y dated 17.12.2025 for opportunity of personal hearing. For Petitioner: Mr.Rahul Kotadia R For Respondent: Mr.R.Sethu Prabakaran, Government Advocate (Tax) ORDER An order dated 17.12.2025 is assailed primarily on the ground that the petitioner did not have reasonable opportunity to submit supporting documents. https://www.mhc.tn.gov.in/judis WP No. 29388 of 2026 __________ Page2 of 3 2. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice for the respondent. 3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the remittance of 25% 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, fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. 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 The State Tax Officer(ST) Sowcarpet Assessment Circle Integrated Commercial Taxes Building Room No.302, 3rd Floor Elephant Gate Bridge Road Chennai-600 003 https://www.mhc.tn.gov.in/judis WP No. 29388 of 2026 __________ Page3 of 3 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 29388 of 2026 07.08.2026 https://www.mhc.tn.gov.in/judis