WP No. 29198 of 2026 __________ Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29198 of 2026 & WMP Nos.32067 & 32070 of 2026 M/s.DHARAA PRECISIONS PRIVATE LTD, Rep. by its Chief Executive Officer Sri.A.R.Ramesh, No.C-10, Phase- Sidco Industrial Estate, SIPCOT, Hosur- 635 126. ..Petitioner(s) Vs The Assistant Commissioner (ST) Hosur (North) - I Circle, Hosur. ..Respondent(s) PRAYER: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorari to call for the records of the respondent in his proceeding in GSTIN - 33AAHCD9168N1Z1/2024-25 and quash the proceeding dated 26.06.2025 passed therein. For Petitioner(s): Mr.Raveedran B. For Respondent(s): Ms.G.Dhana Madhri, Spl. G.P.(T) ORDER Order dated 26.06.2025 is assailed primarily on the ground that the petitioner’s reply was disregarded. https://www.mhc.tn.gov.in/judis WP No. 29198 of 2026 __________ Page2 of 5 2. Adverting to reply dated 21.06.2025 and proof of the same being uploaded on 25.06.2025, learned counsel for the petitioner points out that it is recorded in the impugned order that no reply was sent. 3. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondent. She submits that the petitioner has approached this Court after more than a year. 4. The petitioner has filed a reply dated 21.06.2025 in the paper book. Proof of uploading such reply is also on record. It also appears that relevant documents were attached and uploaded. The impugned order records that no reply was received. Hence, the decision making process is flawed. Nonetheless, it should be noticed that the petitioner has approached this Court belatedly. On instructions, learned counsel for the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. He has made an endorsement to that effect. 5. Therefore, subject to the petitioner remitting 10% of the disputed tax demand under the impugned order 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 reconsideration. After providing a reasonable opportunity to the petitioner, https://www.mhc.tn.gov.in/judis WP No. 29198 of 2026 __________ Page3 of 5 including a personal hearing, a fresh order shall be issued within three months from the date of remittance of 10% of the disputed tax demand. 6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. No costs. 06-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAL https://www.mhc.tn.gov.in/judis WP No. 29198 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAL To The Assistant Commissioner (ST) Hosur (North) - I Circle, Hosur. WP No. 29198 of 2026 & WMP Nos.32067 & 32070 of 2026 06-08-2026 https://www.mhc.tn.gov.in/judis WP No. 29198 of 2026 __________ Page5 of 5 To The Assistant Commissioner (ST) Hosur (North) - I Circle, Hosur. https://www.mhc.tn.gov.in/judis