WP No. 14423 of 2026 ______ IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-04-2026 CORAM THE HON'BLE Mr. JUSTICE C. SARAVANAN WP No. 14423 of 2026 AND WMP No.15633 & 15637 of 2026 HDFC Bank Limited Represented by its Authorised Signatory Mr.Pradeepkumar Ramkrishnalal GKS Technology Park, Ground Floor, Zone 4 No.94 SP,HDFC Bank Ltd, Branch Code 9994 Wavin Main Road, Estate Bus Stand Chennai-600 058 ..Petitioner(s) Vs Deputy Commissioner(ST)/Deputy Commissioner (CT)-III Large Taxpayer Unit Integrated CT Building, Nandhanam Chennai-600 035 ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari calling for the records in the file of the respondent and quash the impugned order under Section 73 of the Tamil Nadu Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 having GSTIN 33AAACH2702H2Z6 dated 26.12.2025 along with Summary of the Order in Form GST DRC-07 dated 26.12.2025 having Reference No. ZD331225404334W passed by the Respondent for the FY 2021-22. For Petitioner(s): Mr.N.V.Balaji For Respondent(s): Mr.C.Harsharaj Special Government Pleader https://www.mhc.tn.gov.in/judis WP No. 14423 of 2026 ______ ORDER Mr.C.Harsharaj, learned Special Government Pleader takes notice for the respondent. 2.This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the petitioner and the learned Special Government Pleader for the respondent. 3.Learned counsel for the petitioner submits that liberty may be granted to the petitioner to work out its remedy before the appellate forum challenging the impugned order. 4.Recording the same, this writ petition is disposed of granting liberty to the petitioner to file an appeal before the appellate authority within 30 days of receipt of this order. 5.Needless to state that all the issues are left open to the appellate authority to decide, preferably within four weeks of the first hearing. No costs. Connected W.M.Ps are closed. 16-04-2026 Index: Yes/No Neutral Citation: Yes/No gya https://www.mhc.tn.gov.in/judis WP No. 14423 of 2026 ______ To Deputy Commissioner(ST)/Deputy Commissioner (CT)-III Large Taxpayer Unit Integrated CT Building, Nandhanam Chennai-600 035 https://www.mhc.tn.gov.in/judis WP No. 14423 of 2026 ______ C.SARAVANAN, J. gya WP No. 14423 of 2026 16-04-2026 https://www.mhc.tn.gov.in/judis