WP No. 21399 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21399 of 2026 AND WMP NO. 23172 OF 2026, WMP NO. 23174 OF 2026 Tvl.Vijay Transcab India Private Limited Represented by its Authorized Signatory Plot No.12, IIIrd Street AUDCO Nagar, Kattupakkam, Chennai-600 056 GSTIN 33AAECV0103C1Z8 ..Petitioner(s) Vs The State Tax Officer, Poonamallee Assessment Circle, Varadharajapuram, Nazarathpet, Chennai-600 123. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus calling for the records relating to the impugned order in Form GST DRC-07 bearing Reference No.ZD3304241539559 dated 20.04.2024. For Petitioner(s): Mr.V.Veeraraghavan For Respondent(s): Mr.L.Gokulraj, Government Counsel (Tax) ORDER An order dated 20.04.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. __________Page 1 of 4 https://www.mhc.tn.gov.in/judis WP No. 21399 of 2026 2.Mr.L.Gokulraj, learned Government Counsel (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 50% of the disputed tax demand. An endorsement to that effect is made on the bundle. 4.Subject to the condition that the petitioner remits 50% 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 50% of the disputed tax demand. 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. 15-06-2026 (1/2) Index: No Speaking order Neutral Citation: No MKN __________Page 2 of 4 https://www.mhc.tn.gov.in/judis WP No. 21399 of 2026 To The State Tax Officer, Poonamallee Assessment Circle, Varadharajapuram, Nazarathpet, Chennai-600 123. __________Page 3 of 4 https://www.mhc.tn.gov.in/judis WP No. 21399 of 2026 SENTHILKUMAR RAMAMOORTHY J. MKN WP No. 21399 of 2026 15-06-2026 (1/2) __________Page 4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 21399 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21399 of 2026 AND WMP NO. 23172 OF 2026, WMP NO. 23174 OF 2026 Tvl.Vijay Transcab India Private Limited Represented by its Authorized Signatory Plot No.12, IIIrd Street AUDCO Nagar, Kattupakkam, Chennai-600 056 GSTIN 33AAECV0103C1Z8 ..Petitioner(s) Vs The State Tax Officer, Poonamallee Assessment Circle, Varadharajapuram, Nazarathpet, Chennai-600 123. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus calling for the records relating to the impugned order in Form GST DRC-07 bearing Reference No.ZD3304241539559 dated 20.04.2024. For Petitioner(s): Mr.V.Veeraraghavan For Respondent(s): Mr.L.Gokulraj, Government Counsel (Tax) ORDER An order dated 20.04.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. __________Page 1 of 4 https://www.mhc.tn.gov.in/judis WP No. 21399 of 2026 2.Mr.L.Gokulraj, learned Government Counsel (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 50% of the disputed tax demand. An endorsement to that effect is made on the bundle. 4.Subject to the condition that the petitioner remits 50% 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 50% of the disputed tax demand. 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. 15-06-2026 (1/2) Index: No Speaking order Neutral Citation: No MKN __________Page 2 of 4 https://www.mhc.tn.gov.in/judis WP No. 21399 of 2026 To The State Tax Officer, Poonamallee Assessment Circle, Varadharajapuram, Nazarathpet, Chennai-600 123. __________Page 3 of 4 https://www.mhc.tn.gov.in/judis WP No. 21399 of 2026 SENTHILKUMAR RAMAMOORTHY J. MKN WP No. 21399 of 2026 15-06-2026 (1/2) __________Page 4 of 4 https://www.mhc.tn.gov.in/judis