M.ABDUL NIAZ vs ASSISTANT COMMISSIONER (ST)

WP No. 25421 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25421 of 2026 and WMP.Nos.27712 & 27715 of 2026 M.Abdul Niaz 30/3, Karuppannan Street, Kannankurchi, Salem-636008. ..Petitioner Vs Assistant Commissioner (ST) Ayyothyapattinam Assessment Circle, Salem-II. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of the Respondent herein in FORM GST DRC-07 with Reference No: ZD331025345398E dated 30.10.2025 in 33AFHPA7563E1ZR/2022-23 dated 30.10.2025 and quash the same. For Petitioner: Mr. N.Chandirasekar For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 30.10.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/07/2026 02:53:23 pm ) WP No. 25421 of 2026 3. The period of limitation for filing an appeal has expired. On inst