ADHIRA TEX vs The Deputy Commercial Tax Officer

WP No. 25212 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25212 of 2026 and W.M.P.No.27492 of 2026 Adhira Tex GSTIN- 33CSJPD9241D1Z0 Represented by its Proprietrix Subramanian Dhivya No.186C, Sivanathapuram, Senkalipalayam, Vellakovil, Tiruppur, Tamil Nadu-638 111 ..Petitioner(s) Vs The Deputy Commercial Tax Officer Vellakovil , Tiruppur III, Tiruppur ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records pertaining to the impugned order in Form GST DRC-07 bearing reference no. ZD330825155028C dated 15.08.2025 for the tax period 2021-2022 issued by the Respondent and quash the same. For Petitioner(s): Mr.B.Syed Abdul Wakeel For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) *********** __________ Page1 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/07/2026 06:24:14 pm ) WP No. 25212 of 2026 ORDER Pursuant to show cause notice dated 07.10.2024, an order under Section 73 was issued on 15.08.2025. A rectification application was filed in relation thereto and said applicatio