M/S.Staar Surgicals v. The Deputy Commissioner (Gst Appeals),

ORDER Order in original dated 17.10.2024 and the consequential appellate order dated 20.03.2025 are assailed in this writ petition on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents.

¶2Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondents.

¶3On instructions, learned counsel for the petitioner agrees to pay 50% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.

¶4Subject to the condition that the petitioner remits 50% 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 in original is set aside and the matter is remanded to the third respondent for re-consideration. After providing a reasonable Page3 of 4 opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 50% of the disputed tax demand.

¶5The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 21-07-2026 Index : Yes/No KJ To

¶1The Deputy Commissioner (GST Appeals), Salem.

¶2The Deputy Commissioner (CT) Salem, Tamil Nadu.

¶3The Deputy State Tax Officer - 2 O/o, The Deputy Commercial Tax Officer, Dharmapuri Assessment Circle, Commercial Taxes Building, Ground Floor, Dharmapuri-636705. Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. KJ and WMP.No.28648 of 2026 21-07-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.No.28648 of 2026 M/s. Staar Surgicals Rep by its Partner Rashith Babu, No. 14-H, Nataraj Building, Salem Main Road, Dharmapuri, Tamil Nadu, 636701. GSTIN 33ACBFS7363M1ZR. ..Petitioner Vs 1. The Deputy Commissioner (GST Appeals), Salem. 2. The Deputy Commissioner (CT) Salem, Tamil Nadu. 3. The Deputy State Tax Officer - 2 O/o, The Deputy Commercial Tax Officer, Dharmapuri Assessment Circle, Commercial Taxes Building, Ground Floor, Dharmapuri-636705. ..Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the proceedings initiated by the 3rd Respondent in the impugned Order in Form GST DRC - 07 bearing Ref No. ZD331024109020F dated 17.10.2024 along with the Annexure vide Case Id : AD3307240208918 dated 17.10.2024 passed by the 3rd respondent along with consequential proceedings in Rejection of Appeal Application in FORM GST APL 02 bearing Ref No. ZD330325153566E dated 20.03.2025 passed by the 1st respondent for the From Page2 of 4 AY 2019-20 to quash the same and direct the 1st respondent to entertain the appeal filed by the petitioner in FORM GST APL 01 dated 16.03.2025 against the assessment order dated 17.10.2024. For Petitioner: Mr. Devanand J R For Respondents: Ms. G. Dhana Madhri Government Counsel (Tax)