Tvl.T.T Energies vs The Assistant Commissioner

WP No. 24337 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24337 of 2026 and W.M.P.Nos.26517 & 26518 of 2026 Tvl.T.T Energies GSTIN.33BTWPS2872L1ZR Represented by its Proprietor Suganya Prabhu, 448/3,Lakshminaickenpalayam, Selakarachal village, Sulur Taluk, Coimbatore-641 658. ..Petitioner(s) Vs The Assistant Commissioner Palladam II Assessment circle, 10, Mullai Nagar, Pollachi Main Road, Palladam, Tiruppur- 641 664. ..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 impugned Order in Form GST DRC 07 bearing reference no. ZD3302252125121/ 2020-21 dated 21.02.2025 issued by the Respondent and quash the same being illegal, invalid without jurisdiction. For Petitioner(s): M/s.S.R.Varrun Kumar G.V.Monika Sri For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ********** __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/07/2026 01:26:33 pm ) WP No. 24337 of 2026 ORDER An order dated 21.02.2025 is assailed on the ground that the petitioner did not ha