# Sree Venkateswara Structurals Private Limited vs The Commercial Tax Officer

Court: madras High Court
Date: 2026-07-15
Petitioner: Sree Venkateswara Structurals Private Limited
Respondent: The Commercial Tax Officer

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1351029)

## Judgment text (excerpt)

WP No. 25521 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25521 of 2026 and W.M.P.No.27836 of 2026 Sree Venkateswara Structurals Private Limited GSTIN 33AADCS0682E1ZO, Represented by its Director C S Ramaswamy 596/1,2,3, Sree Venkateswara Structurals P Ltd, Coimbatore Palakkad Main Road, Coimbatore 641 105 ..Petitioner(s) Vs The Commercial Tax Officer Perur, Coimbatore-I, Coimbatore. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records pertaining to the impugned order in Form GST DRC-07 bearing reference no. ZD331225266007N/ 2021-22 dated 17.12.2025 issued by the Respondent and quash the same. For Petitioner(s): Mr.G.Derrick Sam For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ***** __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/07/2026 03:46:44 pm ) WP No. 25521 of 2026 ORDER An order dated 17.12.2025 is assailed partly insofar as it pertains to ineligible Input Tax Credit (ITC). 2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on 

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