SAMPATH SARAVANAN vs Deputy Commercial Tax Officer

WP No. 23592 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23592 of 2026 and W.M.P.Nos.25542 & 25544 of 2026 Sampath Saravanan (Trade Name Rasathi agency) Represented by its Proprietor, 3/135, South Street, M Pudaiyur, Cuddalore, Tamilnadu -606 108 ..Petitioner(s) Vs Deputy Commercial Tax Officer Virudhachalam, Cuddalore, Cuddalore 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 of Order of Assessment in DRC-07 bearing Reference ZD331225209297J in GSTIN/ID 33ENFPS7014Q1ZF / APR 2021 - MAR 2022 dated 15.12.2025 passed by the respondent and to quash the same and to further direct the respondent to grant an opportunity of personal hearing to the petitioner to submit the requisite documents. For Petitioner(s): M/s. R Ganesh Kanna __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2026 05:44:16 pm ) WP No. 23592 of 2026 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ******** ORDER An order dated 15.12.2025 is assailed prima