WP No. 32032 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. 32032 of 2026 and WMP.Nos.35236 & 35238 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 Deputy State Tax Officer (ST) – 2 Krishnagiri -1. ..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. ZD331125192485C along with its detailed order vide GSTIN 33CTGPP9212C1ZW/2021-22 both dated 12.11.2025 for the tax period April 2021 to March 2022, quash the same. For Petitioner: Mr. K.A.Parthasarathy For Respondent: Ms. G. Dhana Madhri Special Government Pleader (Tax) ORDER An order dated 12.11.2025 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. 32032 of 2026 __________ Page2 of 4 2. Ms. G. Dhana Madhri, learned Special Government Pleader (Tax), accepts notice on behalf of the respondent. 3. 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 five 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. 20-08-2026 Index : Yes/No (2/2) Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 32032 of 2026 __________ Page3 of 4 To The Deputy State Tax Officer (ST) – 2 Krishnagiri -1. https://www.mhc.tn.gov.in/judis WP No. 32032 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY J. KJ WP No. 32032 of 2026 20-08-2026 (2/2) https://www.mhc.tn.gov.in/judis