WP No. 27191 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27191 of 2026 and W.M.P.Nos.29770 & 29771 of 2026 S M V Projects Rep by its Partner Murugananthan N GSTIN- 33ACWFS8024J1ZK, Ground floor, 34, Karuppakkal layout, pappanaikenpalayam, Coimbatore Tamil Nadu 641 037 ..Petitioner(s) Vs The Assistant commissioner ST Avarampalayam Assessment circle, Coimbatore, Tamil Nadu 641 018 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of impugned order in Form DRC 07 Reference number ZD330326213144X of the Respondent dated 24.03.2026 and quash the same as illegal, arbitrary and unconstitutional. Consequently, direct the Respondent to Re-do the assessment afresh providing an opportunity of personal hearing as per provisions of CGST/TNGST Act 2017. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 27191 of 2026 For Petitioner(s): Mr.Nagarjun.S for Ms.S.Priyanka For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********** ORDER An order dated 24.03.2026 is assailed primarily on the ground of breach of principles of natural justice. 2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice for the respondent.

3. On perusal of the impugned order, it is evident that the tax proposal was affirmed on the ground that the petitioner had not replied to the show cause notice or participated in hearings. 4. On instructions, learned counsel for the petitioner consents to remitting 10% of the disputed tax demand as a condition for remand. He has made an endorsement to that effect on the bundle. 5. Subject to the petitioner remitting 10% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, the impugned order dated 24.03.2026 is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 27191 of 2026 order shall be issued within three months from the date of petitioner making the remittance of 10% of disputed tax demand. 6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 24-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant commissioner ST Avarampalayam Assessment circle, Coimbatore, Tamil Nadu 641 018 __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 27191 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 27191 of 2026 and W.M.P.Nos.29770 & 29771 of 2026 24-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 27191 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27191 of 2026 and W.M.P.Nos.29770 & 29771 of 2026 S M V Projects Rep by its Partner Murugananthan N GSTIN- 33ACWFS8024J1ZK, Ground floor, 34, Karuppakkal layout, pappanaikenpalayam, Coimbatore Tamil Nadu 641 037 ..Petitioner(s) Vs The Assistant commissioner ST Avarampalayam Assessment circle, Coimbatore, Tamil Nadu 641 018 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of impugned order in Form DRC 07 Reference number ZD330326213144X of the Respondent dated 24.03.2026 and quash the same as illegal, arbitrary and unconstitutional. Consequently, direct the Respondent to Re-do the assessment afresh providing an opportunity of personal hearing as per provisions of CGST/TNGST Act 2017. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 27191 of 2026 For Petitioner(s): Mr.Nagarjun.S for Ms.S.Priyanka For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********** ORDER An order dated 24.03.2026 is assailed primarily on the ground of breach of principles of natural justice. 2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice for the respondent.

3. On perusal of the impugned order, it is evident that the tax proposal was affirmed on the ground that the petitioner had not replied to the show cause notice or participated in hearings. 4. On instructions, learned counsel for the petitioner consents to remitting 10% of the disputed tax demand as a condition for remand. He has made an endorsement to that effect on the bundle. 5. Subject to the petitioner remitting 10% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, the impugned order dated 24.03.2026 is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 27191 of 2026 order shall be issued within three months from the date of petitioner making the remittance of 10% of disputed tax demand. 6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 24-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant commissioner ST Avarampalayam Assessment circle, Coimbatore, Tamil Nadu 641 018 __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 27191 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 27191 of 2026 and W.M.P.Nos.29770 & 29771 of 2026 24-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis