Honey Restaurant vs Deputy Commercial Tax Officer

WP No. 25293 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25293 of 2026 and WMP.Nos.27583 & 27584 of 2026 Honey Restaurant Represented by its Partner J Manoharan Joseph, No. 31, Plot No 9, Kilambakkam, GST Road, Urapakkam, Chennai, Kancheepuram, Tamil Nadu, PIN- 603210. ..Petitioner Vs Deputy Commercial Tax Officer Chengalpattu Assessment circle No.16A, 1st floor, First Main Road Anna Nagar, Chengalpattu-603 001. ..Respondent 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 of Respondent’s order vide GST DRC- 07 Reference No ZD330225025973I dated 03/02/2025 and the proceeding vide GSTIN No. 33AAIFH0662F1ZQ /2017-18 dt.04.02.2025 for the Financial Year 2017-18 under Sections 74 of the TNGST Act, 2017, and quash the same and consequently direct the Respondent to consider the matter afresh by providing sufficient opportunity of hearing. For Petitioner: Ms. Abisheka S For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Upl