WP No. 29060 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. 29060 of 2026 and WMP.Nos.31878 & 31880 of 2026 Tvl. Siva Sakthi Agencies GSTIN : 33AXPPA7057H1ZF Represented by its Proprietor, Mr. Jaganathan Ananthkumar, No.12, Pudhukadu, West Padur, Coimbatore 641 036. ..Petitioner Vs The Deputy State Tax Officer - I, Trichy Road Circle, Commercial Taxes Department, Coimbatore 641 018. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for records relating to the Impugned assessment order bearing Reference No. ZD3312232310907 dated 27.12.2023 passed by the Respondent under Section 73 of the CGST/TNGST Act together with the consequential Form GST DRC-07, quash the same and consequently direct the Respondent to undertake a fresh adjudication after examining the Petitioner’s books of accounts, statutory records and other relevant materials, after affording an effective opportunity of personal hearing and thereafter pass fresh orders in accordance with law. https://www.mhc.tn.gov.in/judis WP No. 29060 of 2026 __________ Page2 of 4 For Petitioner: Mr. P. Jaya Selvam for M/s Ram Gokul For Respondent: Ms. Amirta Poonkodi Dinakaran Additional Government Pleader (Tax) ORDER An order dated 27.12.2023 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 100% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits 100% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is 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 100% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 29060 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. 06-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Deputy State Tax Officer - I, Trichy Road Circle, Commercial Taxes Department, Coimbatore 641 018. https://www.mhc.tn.gov.in/judis WP No. 29060 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 29060 of 2026 06-08-2026 https://www.mhc.tn.gov.in/judis