WP No. 29069 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. 29069 of 2026 Msk Engineering Rep by its proprietor Senthilkumar No. 195/2, TKM Road, Mamallapuram, Kanchipuram District ..Petitioner(s) Vs The Deputy State Tax Officer 1 Thirukazhukundram Assessment circle Thirukazhukundram Chengalpattu-603 109 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of the Respondent vide his order in GSTIN No. 33BMCPS2461N3ZQ/2019-2020 dated 08.08.2024 and summary of the order in FORM GST DRC-07 issued Ref. No. ZD3308240674275/2019-2020 dated 08.08.2024 and quash the same. For Petitioner(s): Mr.Chinnasamy V For Respondent(s): Mr.R.Sethu Prabakaran, Government Advocate (Tax) ************** https://www.mhc.tn.gov.in/judis WP No. 29069 of 2026 __________ Page2 of 4 ORDER An order dated 08.08.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent. 3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired. 4. Learned counsel for the petitioner submits that some recoveries were made. Subject to giving credit thereto, he submits that additional amounts would be remitted so as to remit 50% of the tax demand under the impugned order in the aggregate. An endorsement to that effect has been made on the bundle. 5. Subject to verifying and confirming that the recoveries made earlier and subject further to the remittance of additional amount so as to remit 50% under the impugned order in the aggregate, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is https://www.mhc.tn.gov.in/judis WP No. 29069 of 2026 __________ Page3 of 4 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 50% of the disputed tax demand under the impugned order in the aggregate. 6. The writ petition is disposed of on the above terms. There shall be no order as to costs. 06-08-2026 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax Officer 1 Thirukazhukundram Assessment circle Thirukazhukundram Chengalpattu-603 109 https://www.mhc.tn.gov.in/judis WP No. 29069 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 29069 of 2026 06-08-2026 (1/2) https://www.mhc.tn.gov.in/judis