WP No. 32085 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. 32085 of 2026 and W.M.P.Nos.35283 & 35284 of 2026 M/s Pooja Engineering Works Rep by its proprietor Mr. Vijayakumar, Ground floor, 7/1, 1St, cross street, Varadharaj Perumal Nagar, Ernavur, Chennai 600 057 ..Petitioner(s) Vs Superintendent of GST & Central Excise, Range III, Thiruvottiyur Division, Chennai North commissionerate, Ananda Complex, 459 Annasalai, Teynampet, chennai 18 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records of impugned Order-in-OriginalNo.02/2026 (GST) dated 26.03.2026 bearing reference No.F.No.GEXCOM/ADJN/GST/ 5598/2026-CGST-RANGE-3-TVTR along with its Form GST DRC-07 bearing reference No. ZD330326239130W dated 26.03.2026 passed by the Respondent in Petitioners GSTIN 33AGKPV1981F2Z4 for the FY 2019-20. https://www.mhc.tn.gov.in/judis WP No. 32085 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.R Anish Kumar For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Additional Government Pleader (Tax) ********* ORDER An order dated 26.03.2026 is assailed primarily on the ground of breach of principles of natural justice. 2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondent. 3. On perusal of the impugned order, it is evident that the tax proposal was affirmed on the ground that the petitioner had not replied to the show cause notice or participated in hearings. 4. On instructions, learned counsel for the petitioner consents to remitting 10% of the disputed tax demand as a condition for remand. He has made an endorsement to that effect on the bundle. 5. Subject to the petitioner remitting 10% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, the impugned order dated 26.03.2026 is set aside and the matter is remanded for re- consideration. After providing a reasonable opportunity to the petitioner, fresh https://www.mhc.tn.gov.in/judis WP No. 32085 of 2026 __________ Page3 of 4 order shall be issued within three months from the date of petitioner making the remittance of 10% of disputed tax demand. 6. 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 Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Superintendent of GST & Central Excise, Range III, Thiruvottiyur Division, Chennai North commissionerate, Ananda Complex, 459 Annasalai, Teynampet, chennai 18 https://www.mhc.tn.gov.in/judis WP No. 32085 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 32085 of 2026 and W.M.P.Nos.35283 & 35284 of 2026 20-08-2026 https://www.mhc.tn.gov.in/judis