D G Associates v. The Assistant Commissioner(St)

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.29884, 29885, 29902 & 29904 of 2026 In both WPs. D G Associates (Rep by its proprietor Mr.Duraikannu Dharmaprakash,) No. 261/8, Srinivasa Nagar, Athipattu, Tiruvallur, Tamil Nadu, 600120. ..Petitioner Vs The Assistant Commissioner (ST) Cholavaram Assessment circle No.109, 1st floor, Integrated commercial Taxes building, Elephant Gate, Wall Tax Road, Chennai-600 003. ..Respondent Prayer in W.P.No.27283 of 2026 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of the Respondent herein in FORM GST DRC 07 with Reference No. ZD331125390526E dated 22.11.2025 along with the detailed order in GSTIN / 33AGOPD6906G2ZH/2021-22 dated 22.11.2025 for the tax period April 2021 - March 2022 and quash the same. Prayer in W.P.No.27306 of 2026 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of the Respondent herein in FORM GST DRC 07 with Reference No. ZD331125390476B dated 22.11.2025 along with the detailed Page2 of 4 order in GSTIN / 33AGOPD6906G2ZH / 2021-22 dated 22.11.2025 for the tax period April 2021 - March 2022 and quash the same. For Petitioner: Mr. Kamala Kanth S For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) COMMON ORDER Assessment orders are assailed in these writ petitions on the ground of alleged breach of principles of natural justice.

¶2Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

¶3The period of limitation for filing appeals has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand in respect of each assessment order. An endorsement to that effect is made on the bundle.

¶4Subject to the condition that the petitioner remits 25% of the disputed tax demand in respect of each assessment order, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned assessment orders are set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh assessment orders shall be issued within three months from the date of remittance of 25% of the disputed tax Page3 of 4 demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned orders shall stand raised.

¶5The writ petitions are disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 28-07-2026 Index : Yes/No KJ To The Assistant Commissioner (ST) Cholavaram Assessment circle No.109, 1st floor, Integrated commercial Taxes building, Elephant Gate, Wall Tax Road, Chennai-600 003. Page4 of 4 SENTHILKUMAR RAMAMOORTHY J. KJ 28-07-2026