M/s. R.K. Coirs vs The Assistant Commissioner FAC

WP No. 23535 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23535 of 2026 and W.M.P.Nos.25510 & 25511 of 2026 M/s. R.K. Coirs (Represented by its Proprietor Mr. Krishnakumar) 8/306 - N, Jallipatty, Modaakupatty Udumalpet, Tiruppur Tamil Nadu 642 132 ..Petitioner(s) Vs The Assistant Commissioner FAC Udumalpet (South) Circle ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records on the files of the Respondent herein in Form GST DRC 07 vide Ref No. ZD3311251420721, along with its detailed order both dated 10.11.2025 quash the same. For Petitioner(s): Mr.K.A.Parthasarathy For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********* __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2026 05:44:16 pm ) WP No. 23535 of 2026 ORDER An order dated 10.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of