K G Creation vs The Assistant Commissioner ST

WP No. 23373 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23373 of 2026 and WMP.No.25335 of 2026 M/s. K G Creation Rep by its proprietor Sarita Sharma 23 KRR Layout Main Road, Tiruppur 641604. ..Petitioner Vs The Assistant Commissioner (ST) Central -II Assessment Circle, Tiruppur. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the Respondent in the impugned Order in GSTIN 33DRHPS3800K1ZO / 2021 - 2022 dated 19.12.2025 along with consequential order in form DRC-07 bearing a Ref No.ZD331225315458I dated 19.12.2025 for the Period 2021 - 2022 and quash the same arbitrary, against the principles of natural justice. For Petitioner: Mr. S.Kannan Mr. Vighnesh Kumar .K For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 19.12.2025 is impugned primarily on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 02:40:46 pm ) WP No. 23373 of 202