The court may remand a tax assessment order for re-adjudication following a breach of natural justice, provided the petitioner complies with a condition of pre-depositing a specified percentage of the disputed tax demand.

Petition filed under Article 226 of the Constitution of India, praying for issuance of writ of certiorari calling for the records relating to the impugned proceedings of the Respondent in GSTIN 33BMLPP0620H1ZA/2021-22, culminating in the Assessment Order dated 08.12.2025, passed under Section 73 of the CGST/TNGST Act, 2017 , bearing Reference No. ZD331225104757J, along with the consequential Form GST DRC-07 dated 08.12.2025 and quash the impugned proceedings as passed contrary to the provisions of the CGST/TNGST Act, 2017 , and against the principles of natural justice.

For Petitioner: Mr.Rajkumar P

For Respondent: Mr.L.Gokulraj,

Government Counsel (Tax)

ORDER

An order dated 08.12.2025 is assailed primarily on the ground of breach of principles of natural justice.

2. Mr.L.Gokulraj, learned Government Counsel (Tax), accepts notice for 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. 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.

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.