WP No. 31782 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31782 of 2026 and WMP.No.34939 of 2026 Ekana Jewellers GSTIN : 33AGBPR7508K1Z8 Represented by its Proprietor Rekha, 138-G, Subramaniam Road, R S Puram West, Coimbatore- 641 002. ..Petitioner Vs The Commercial Tax Officer R S Puram, Coimbatore- II, Coimbatore. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records pertaining to the impugned order in Form GST DRC-07 bearing reference no. ZD3302231361035 dated 28.02.2023 for the tax period 2019-2020 issued by the Respondent and quash the same. For Petitioner: Mr. A. P. Karventhan for Ms. Madhumitha K For Respondent: Mr.I.Dinesh Additional Government Pleader (Tax) https://www.mhc.tn.gov.in/judis WP No. 31782 of 2026 __________ Page2 of 4 ORDER An order dated 28.02.2023 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. I. Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that some recoveries were made pursuant to the impugned order. Subject to giving credit thereto, he submits that additional amounts would be paid so as to remit 100% of the tax demand as a condition for remand. An endorsement has been made on the bundle to that effect. 4. Subject to verifying and confirming the recoveries made earlier and subject further to the petitioner remitting additional amounts so as to remit 100% of the tax demand under the impugned order in the aggregate within 60 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, a fresh order shall be issued within three months from the date of confirming the remittance in the manner specified above. Subject to fulfilment of the above condition, the attachment, if any, of https://www.mhc.tn.gov.in/judis WP No. 31782 of 2026 __________ Page3 of 4 the bank account of the petitioner in relation to the impugned order shall stand raised. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 19-08-2026 Index : Yes/No (2/2) Neutral Citation : Yes/No KJ To The Commercial Tax Officer R S Puram, Coimbatore- II, Coimbatore. https://www.mhc.tn.gov.in/judis WP No. 31782 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY J. KJ WP No. 31782 of 2026 19-08-2026 (2/2) https://www.mhc.tn.gov.in/judis