WP No. 29023 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29023 of 2026 and WMP.Nos.31831 & 31832 of 2026 Tvl.Industrial Blowers, Represented by its Partner - Saravanan Elumalai, 39, Tiny Sector, Ambattur Industrial Estate, Chennai - 600 058. GSTIN 33AAFFI9477C1ZB. ..Petitioner Vs The State Tax Officer Office of the commercial tax officer, Ambattur Industrial Estate Assessment Circle, Station : Integrated Commercial Taxes and Registration Department building, Room no.324, 3rd floor, Nandanam, Chennai - 600035. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the impugned proceedings of the Respondent in GSTIN : 33AAFFI9477C1ZB/2022-23 dated 20.05.2025 and the consequential impugned Summary Order in Form GST DRC-07 vide Reference No. ZD330525202608k dated 20.05.2025 for the Tax Period April 2021 - March 2023, quash the same. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 29023 of 2026 For Petitioner: Mr. S.Rajasekar For Respondent: Ms. Amirta Poonkodi Dinakaran Additional Government Pleader (Tax) ORDER An order dated 20.05.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Ms. Amirta Poonkodi Dinakaran, learned Additional Government Pleader (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 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. 29023 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. 06-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The State Tax Officer Office of the commercial tax officer, Ambattur Industrial Estate Assessment Circle, Station : Integrated Commercial Taxes and Registration Department building, Room no.324, 3rd floor, Nandanam, Chennai - 600035. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 29023 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 29023 of 2026 06-08-2026 __________ Page4 of 4

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WP No. 29023 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29023 of 2026 and WMP.Nos.31831 & 31832 of 2026 Tvl.Industrial Blowers, Represented by its Partner - Saravanan Elumalai, 39, Tiny Sector, Ambattur Industrial Estate, Chennai - 600 058. GSTIN 33AAFFI9477C1ZB. ..Petitioner Vs The State Tax Officer Office of the commercial tax officer, Ambattur Industrial Estate Assessment Circle, Station : Integrated Commercial Taxes and Registration Department building, Room no.324, 3rd floor, Nandanam, Chennai - 600035. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the impugned proceedings of the Respondent in GSTIN : 33AAFFI9477C1ZB/2022-23 dated 20.05.2025 and the consequential impugned Summary Order in Form GST DRC-07 vide Reference No. ZD330525202608k dated 20.05.2025 for the Tax Period April 2021 - March 2023, quash the same. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 29023 of 2026 For Petitioner: Mr. S.Rajasekar For Respondent: Ms. Amirta Poonkodi Dinakaran Additional Government Pleader (Tax) ORDER An order dated 20.05.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Ms. Amirta Poonkodi Dinakaran, learned Additional Government Pleader (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 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. 29023 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. 06-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The State Tax Officer Office of the commercial tax officer, Ambattur Industrial Estate Assessment Circle, Station : Integrated Commercial Taxes and Registration Department building, Room no.324, 3rd floor, Nandanam, Chennai - 600035. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 29023 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 29023 of 2026 06-08-2026 __________ Page4 of 4

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