WP No. 29018 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. 29018 of 2026 and WMP.Nos.31822 & 31825 of 2026 TVL.Industrial Blowers, Represented by its Partner Saravanan Elumalai, 39, Tiny Sector, Ambattur Industrial Estate, Chennai - 600 058.GSTIN 33AAFFI9477C1ZB. ..Petitioner Vs The State Tax Officer (ST) Office of the commercial tax officer, Ambattur Industrial Estate Assessment Circle, Station : Integrated commercial taxes building, Room no.324, 3rd floor, Nandanam, Chennai - 600035. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the impugned proceedings of the Respondent in GSTIN : 33AAFFI9477C1ZB/2021-22 dated 21.11.2025 and the consequential impugned Summary Order in Form GST DRC-07 vide Reference No. ZD331125370112Z dated 21.11.2025 for the Tax Period April 2021 - March 2022, quash the same. For Petitioner: Mr. S. Rajasekar For Respondent: Ms. Amirta Poonkodi Dinakaran Additional Government Pleader (Tax) https://www.mhc.tn.gov.in/judis WP No. 29018 of 2026 __________ Page2 of 4 ORDER An order dated 21.11.2025 is assailed primarily on the ground that the petitioner was not provided a reasonable opportunity to submit supporting documents. 2. Ms. Amirta Poonkodi Dinakaran, 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 the petitioner would remit additional amounts so as to remit 50% of the tax demand under the impugned order 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 remittance of additional amounts so as to remit 50% of the tax demand under the impugned order in the aggregate within 30 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 remittance of 50% of the tax demand in the aggregate. https://www.mhc.tn.gov.in/judis WP No. 29018 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 State Tax Officer (ST) Office of the commercial tax officer, Ambattur Industrial Estate Assessment Circle, Station : Integrated commercial taxes building, Room no.324, 3rd floor, Nandanam, Chennai - 600035. https://www.mhc.tn.gov.in/judis WP No. 29018 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 29018 of 2026 06-08-2026 https://www.mhc.tn.gov.in/judis