M/S. SSG Enterprises vs The Commercial Tax Officer

WP No. 25441 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25441 of 2026 and W.M.P.Nos.27732 & 27731 of 2026 M/S. SSG Enterprises Rep by its Proprietor Thiru Dhanasekar S.F. No.73-3B, Sivanandha Nagar, Dharapuram Road, K. Chettipalayam, Tiruppur, TamilNadu-641 608 ..Petitioner(s) Vs The Commercial Tax Officer Tiruppur, Tamilnadu. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records in Impugned DRC-07 dated 23.06.2025 bearing Reference No.ZD330625239671C on the file of the Respondent and quash the same and consequently direct the Respondent to provide the Petitioner an opportunity of personal hearing and pass fresh orders on merits in accordance with law. For Petitioner(s): Mr.Prince Simon For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********** __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/07/2026 03:13:22 pm ) WP No. 25441 of 2026 ORDER An order dated 23.06.2025 is assailed on the ground that the petitioner did not have a reasonab