WP No. 29119 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29119 of 2026 and W.M.P.No.31956 of 2026 Tvl MADARA CORPORATION Represented by its Partner and authorized signatory, Mr. Ravi Arvind Dhandapani, Place of Business NO. 75, R.V. LAYOUT, ONDIPUDUR, Coimbatore, Tamil Nadu, 641016 GSTIN-33ABQFM7841L1ZN ..Petitioner(s) Vs The Deputy State Tax Officer-1 Singanallur South Circle, Coimbatore -18 ..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 record of the impugned order in form GST DRC-07 under Section 73 of the TNGST Act, 2017 with Ref. No.ZD3312252757268 - the Deputy State Tax Officer -1, Singanallur South Circle, Coimbatore -18, dated 17.12.2025, passed by the Respondent uploaded along with the summary of the order, quash the same and direct the Respondent to pass a fresh order after providing an Opportunity of being heard to the Petitioner. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 29119 of 2026 For Petitioner(s): M/s. Bheru Singh For Respondent(s): Mr.R.Sethu Prabakaran, Government Advocate (Tax) ********* ORDER An order dated 17.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

2. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent. 3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired. 4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 29119 of 2026 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. 6. The writ petition is disposed of on the above terms. There shall be no order as to costs. Consequently, the connected writ miscellaneous petition is closed. 06-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax Officer-1 Singanallur South Circle, Coimbatore -18 __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 29119 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 29119 of 2026 and W.M.P.No.31956 of 2026 06-08-2026 __________ Page4 of 4

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WP No. 29119 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29119 of 2026 and W.M.P.No.31956 of 2026 Tvl MADARA CORPORATION Represented by its Partner and authorized signatory, Mr. Ravi Arvind Dhandapani, Place of Business NO. 75, R.V. LAYOUT, ONDIPUDUR, Coimbatore, Tamil Nadu, 641016 GSTIN-33ABQFM7841L1ZN ..Petitioner(s) Vs The Deputy State Tax Officer-1 Singanallur South Circle, Coimbatore -18 ..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 record of the impugned order in form GST DRC-07 under Section 73 of the TNGST Act, 2017 with Ref. No.ZD3312252757268 - the Deputy State Tax Officer -1, Singanallur South Circle, Coimbatore -18, dated 17.12.2025, passed by the Respondent uploaded along with the summary of the order, quash the same and direct the Respondent to pass a fresh order after providing an Opportunity of being heard to the Petitioner. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 29119 of 2026 For Petitioner(s): M/s. Bheru Singh For Respondent(s): Mr.R.Sethu Prabakaran, Government Advocate (Tax) ********* ORDER An order dated 17.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

2. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent. 3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired. 4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 29119 of 2026 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. 6. The writ petition is disposed of on the above terms. There shall be no order as to costs. Consequently, the connected writ miscellaneous petition is closed. 06-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax Officer-1 Singanallur South Circle, Coimbatore -18 __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 29119 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 29119 of 2026 and W.M.P.No.31956 of 2026 06-08-2026 __________ Page4 of 4

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