WP No. 23990 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23990 of 2026 and WMP.Nos.26083 & 26084 of 2026 Mrs.Pinky V Jain Proprietor of Tvl.GOLDMINE SYSTEMS, No.21, Parthasarathypuram extension, T.Nagar, Chennai, Tamilnadu - 600017. ..Petitioner Vs 1. The Deputy State Tax Officer, Pondy bazaar assessment circle, Station no.46, II Floor, Mylapore taluk office building, Greenways road, Chennai – 600028. 2. The Deputy Commercial Tax Officer Pondy Bazaar, Central-III, Chennai Central, Tamil Nadu. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the impugned order passed by the 1st Respondent bearing reference no GSTIN/33AKHPP6743N1ZM /2021-22 dated 01.12.2025 and summary order dated 01.12.2025 passed by the 2nd Respondent in Form DRC -07 bearing reference number ZD3312250170052 for the tax period April 2021 - March 2022, to quash the same. For Petitioner: Ms. Gayathri S For Respondents: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 23990 of 2026 ORDER An order dated 01.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of both the respondents. 3. On instructions, learned counsel for the petitioner agrees to pay 25% 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 25% 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 25% of the disputed tax demand. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 23990 of 2026 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. 06-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The Deputy State Tax Officer, Pondy bazaar assessment circle, Station no.46, II Floor, Mylapore taluk office building, Greenways road, Chennai – 600028. 2.The Deputy Commercial Tax Officer Pondy Bazaar, Central-III, Chennai Central, Tamil Nadu. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 23990 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23990 of 2026 and WMP.Nos.26083 & 26084 of 2026 06-07-2026 __________ Page4 of 4

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WP No. 23990 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23990 of 2026 and WMP.Nos.26083 & 26084 of 2026 Mrs.Pinky V Jain Proprietor of Tvl.GOLDMINE SYSTEMS, No.21, Parthasarathypuram extension, T.Nagar, Chennai, Tamilnadu - 600017. ..Petitioner Vs 1. The Deputy State Tax Officer, Pondy bazaar assessment circle, Station no.46, II Floor, Mylapore taluk office building, Greenways road, Chennai – 600028. 2. The Deputy Commercial Tax Officer Pondy Bazaar, Central-III, Chennai Central, Tamil Nadu. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the impugned order passed by the 1st Respondent bearing reference no GSTIN/33AKHPP6743N1ZM /2021-22 dated 01.12.2025 and summary order dated 01.12.2025 passed by the 2nd Respondent in Form DRC -07 bearing reference number ZD3312250170052 for the tax period April 2021 - March 2022, to quash the same. For Petitioner: Ms. Gayathri S For Respondents: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 23990 of 2026 ORDER An order dated 01.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of both the respondents. 3. On instructions, learned counsel for the petitioner agrees to pay 25% 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 25% 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 25% of the disputed tax demand. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 23990 of 2026 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. 06-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The Deputy State Tax Officer, Pondy bazaar assessment circle, Station no.46, II Floor, Mylapore taluk office building, Greenways road, Chennai – 600028. 2.The Deputy Commercial Tax Officer Pondy Bazaar, Central-III, Chennai Central, Tamil Nadu. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 23990 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23990 of 2026 and WMP.Nos.26083 & 26084 of 2026 06-07-2026 __________ Page4 of 4

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