WP No. 31673 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. 31673 of 2026 and W.M.P. Nos.34813 and 34814 of 2026 S.S Industries, Represented by its Partner, Mr.G.Ramesh No.55/29, Wahab Nagar, Tindivanam, Villupuram District, Tamil Nadu 604 001 ..Petitioner Vs The State Tax Officer/Commercial Tax Officer, Tindivanam Assessment Circle, Commercial Tax Office, 2nd Floor, 136 Nehru Street, Tindivanam. ..Respondent Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned proceedings of the Respondent in GSTIN-33ACRFS1040D1ZG/2021-22, culminating in the Assessment Order dated 10.12.2025, passed under Section 73 of the CGST/TNGST Act, 2017, bearing Reference No.ZD331225176018J dated 11.12.2025, along with the consequential Form GST DRC-07 dated 11.12.2025, and the consequential rectification rejection order bearing Reference No. ZD330426149940C dated 17.04.2026,and quash all the impugned proceedings as passed contrary to the provisions of the CGST/TNGST Act, 2017, and against the principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 31673 of 2026 __________ Page2 of 4 For Petitioner: Mr.Samuel Rupesh Rajkumar For Respondent: Ms.G.Dhana Madhri, Special Government Pleader (Tax) ORDER An order dated 10.12.2025 is assailed partly insofar as Defect No.5 is concerned primarily on the ground of breach of principles of natural justice by not providing a personal hearing. 2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondent. 3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 25% of the demand relating to Defect No.5 as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the remittance of 25% of the demand relating to Defect No.5, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside partly insofar as Defect No.5 is concerned and the matter is remanded for re- consideration. After providing a reasonable opportunity to the petitioner, fresh order shall be issued within three months from the date of remittance of 25% of the demand relating to Defect No.5. https://www.mhc.tn.gov.in/judis WP No. 31673 of 2026 __________ Page3 of 4 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. 19.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The State Tax Officer/Commercial Tax Officer, Tindivanam Assessment Circle, Commercial Tax Office, 2nd Floor, 136 Nehru Street, Tindivanam. https://www.mhc.tn.gov.in/judis WP No. 31673 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 31673 of 2026 19.08.2026 https://www.mhc.tn.gov.in/judis