Madras High Court
WP/38174/2026 of Hi 5 Mobile City Vs The State Tax Officer ST on 1 October 2026
WP No. 38174 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38174 of 2026
and W.M.P.No.42874 of 2026
CNR: {HCMA012150392026}
Hi 5 Mobile City
Rep by its Proprietor G Silambarasan
No.111/2, Arivalayam Complex,
Mulluvadi Bus Stop, Dharmapuri Main Road, Pennagaram, Dharmapuri 636 810.
..Petitioner
Vs
The State Tax Officer (ST),
Palacode Circle
Dharmapuri 636 810.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the Proceedings in GSTIN 33EJPPS5777G1ZG / 2021-22 dated 10.12.2025 in Form GST DRC- 07 and also Summary of the Order in Reference No.ZD331225155116Q dated 10.12.2025 and quash the same as illegal.
For Petitioner:
Mr.C.Srinivasan
for Mr.J.Vijai
For Respondent:
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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ORDER
An order dated 10.12.2025 is assailed partly only insofar as it pertains to Defect No.1.
2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondent.
WP No. 38174 of 2026
3. Learned counsel for the petitioner submits that 10% of the tax demand pertaining to Defect No.1 was paid at the time of filing appeal. On instructions, he submits that the petitioner agrees to remit an additional 40% of the tax demand. An endorsement to that effect has been made on the bundle.
4. Subject to verifying and confirming the asserted recovery of 10% and subject further to the remittance of an additional 40% of the tax demand relating to Defect No.1, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside partly only insofar as Defect No.1 is concerned and the matter is remanded for consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of an additional 40% of tax demand.
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 01.10.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The State Tax Officer (ST), Palacode Circle Dharmapuri 636 810.
WP No. 38174 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 38174 of 2026 01.10.2026