WP No. 29020 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29020 of 2026 and WMP.Nos.31824 & 31827 of 2026 Indraa Sre Pharma Distributors Represent by its Proprietor Mr. M. Arunkumar, No.2601-A, 3rd Main Road, MMDA Mathur, Chennai, TamilNadu 600068. ..Petitioner Vs Assistant Commissioner (ST) Manali Assessment Circle, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003. ..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 herein in FORM GST DRC-07 with Reference No. ZD331225257783A dated 16.12.2025 issued along with GSTIN : 33AIPPA2553F2ZL /2021-22 dated 16.12.2025 and quash the same. For Petitioner: Mr. N. Chandirasekar For Respondent: Ms. Amirta Poonkodi Dinakaran Additional Government Pleader (Tax) ORDER An order dated 16.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 29020 of 2026 __________ Page2 of 4 2. Ms. Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% 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 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, a 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. 06-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 29020 of 2026 __________ Page3 of 4 To Assistant Commissioner (ST) Manali Assessment Circle, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003. https://www.mhc.tn.gov.in/judis WP No. 29020 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 29020 of 2026 06-08-2026 https://www.mhc.tn.gov.in/judis