WP No. 30449 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30449 of 2026 and WMP.Nos.33419 & 33421 of 2026 Guru Agencies Rep. by its Proprietor V. Rajapandian No. 4/1, Sivan Koil Street, Melanikuzhi Pappagudi, Ariyalur District 612 903 ..Petitioner Vs 1. The Deputy Commissioner (Appeals) (ST) 3rd Floor, Integrated Commercial Taxes Building, Court Campus, Cantonment, Trichy 620 001. 2. The Deputy State Tax Officer Ariyalur Assessment Circle, First Floor, Commercial Taxes Building, Valajanagaram, Jayamkondam Main Road, Ariyalur 621 704. ..Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records, to quash the DRC-07 dated 30.10.2025 bearing Reference No.ZD3310253456897 in GSTIN : 33BUQPR0356F1ZI / 2021-22 passed by the 2nd Respondent and consequently, direct the 1st respondent to receive the statutory appeal, take it on file and dispose of the same on merits and in accordance with law. https://www.mhc.tn.gov.in/judis WP No. 30449 of 2026 __________ Page2 of 4 For Petitioner: Mr. P. Nithyan For Respondents: Ms. G. Dhana Madhri Special Government Pleader (Tax) ORDER An order in original dated 30.10.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. G. Dhana Madhri, learned Special Government Pleader (Tax), accepts notice on behalf of the respondents. 3. Learned counsel for the petitioner submits that 10% pre-deposit was made while lodging the appeal and the petitioner would remit an additional 15% of the tax demand so as to remit 25% in the aggregate as a condition for remand. An endorsement has been made on the bundle to that effect. 4. Subject to the petitioner remitting an additional 15% of the disputed tax demand, as agreed to, after giving credit to 10% pre-deposit made earlier, within thirty days from the date of receipt of a copy of this order, the impugned order in original is set aside and the matter is remanded to the second respondent 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 an additional 15% of the disputed tax demand. Subject to fulfilment of the above https://www.mhc.tn.gov.in/judis WP No. 30449 of 2026 __________ Page3 of 4 condition, the attachment, if any, of the bank account of the petitioner in relation to the order in original shall stand raised. 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. 13-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The Deputy Commissioner (Appeals) (ST) 3rd Floor, Integrated Commercial Taxes Building, Court Campus, Cantonment, Trichy 620 001. 2. The Deputy State Tax Officer Ariyalur Assessment Circle, First Floor, Commercial Taxes Building, Valajanagaram, Jayamkondam Main Road, Ariyalur 621 704. https://www.mhc.tn.gov.in/judis WP No. 30449 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 30449 of 2026 13-08-2026 https://www.mhc.tn.gov.in/judis