Muthu Motors vs Superintendent GST and Central Excise

WP No. 25146 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25146 of 2026 and W.M.P.Nos.27414 & 27418 of 2026 M/s.Muthu Motors Represented by its Proprietor M Balasubramani, No. 120/2A, Gokulam Street, Kamaraj Salai, Periya Mathur, Triuvallur- 600068 ..Petitioner(s) Vs Superintendent GST and Central Excise No.459, Ananda Complex, Ground Floor, Teynampet, Anna Salai, Chennai-600 018 ..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 relating to the impugned Order-in-Original No. 27/2025-26(GST) dated 29.12.2025 along with the summary order in Form DRC-07 bearing reference no. ZD331225461528C dated 31.12.2025 passed by the Respondent and quash the same. For Petitioner(s): Ms.K Aarthy For Respondent(s): Mr.Sai Srujan Tayi, Sr. SC Ms.Pooja Jain, Jr. SC ******** __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 14/07/2026 11:34:30 am ) WP No. 25146 of 2026 ORDER An order dated 31.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to co