Tvl Shape Lights, vs The Deputy State Tax Officer

WP No. 25248 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25248 of 2026 and WMP Nos.27543 and 27545 of 2026 Tvl Shape Lights, (Rep. by its partner, Suresh Kumar Ostwal) No. 1/1, Iron Monger Street, Kondithope, Chennai, Tamil Nadu. 600079 ..Petitioner(s) Vs The Deputy State Tax Officer Vallalar Nagar Assessment circle, Integrated Commercial Taxes Offices Building, Chennai North Division No.32, Elephant Gate Bridge Road, Chennai 03 ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for the records on the files of the Respondent herein in FORM GST DRC 07 with Reference No. ZD3312253457875 dated 22.12.2025 along with the detailed order in GSTIN 33ACJFS1542G1ZB /2021-22 dated 22.12.2025 for the tax period APR 2021 - MAR 2022 and quash the same. For Petitioner(s): Mr.B Syed Abdul Wakeel For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 22.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. __________ Page1 of 4 https://