Tvl El Tech Power System Private Limited, vs State Tax Officer

WP No. 25024 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25024 of 2026 and W.M.P.Nos.27304 & 27305 of 2026 Tvl El Tech Power System Private Limited, Rep by its Director Mr V Varadharajan, Plot No. 76, GR Floor, SIDCO Industrial Estate,Chennai, Thiruvallur, Tamil Nadu 600 124. ..Petitioner(s) Vs 1. State Tax Officer, Group XI Intelligence II Office of the Joint Commissioner (ST), Intelligence II No.1 PAPJM Buildings greams road, thousand lights, chennai – 600006. 2. Deputy Commissioner (CT), GST Appeals Chennai II, No. 1, PAPJM Buildings Annex,Third Floor, Greams Road, Chennai 600 006. ..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 relating to the 2nd Respondent Order in GST APL 02 dated 27.02.2026 bearing reference no. ZD330226251801P and the consequent recovery notice in Form DRC 13 dated 18.03.2026 bearing reference no. 33AAECE4424B1ZB/2026, quash the same, and direct the 2nd Respondent to restore the Appeal filed by the Petitioner and pass orders on the Appeal on mer