Andavar Transport vs The Deputy State Tax Officer 1

WP Nos. 21226 & 21227 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 21226 & 21227 of 2026 and WMP Nos.22985, 22987, 22990 & 22992 of 2026 Andavar Transport Represented by its Proprietor Mr.Eswar No. 145/1, T.H. Road, Balakrishnan Street, Tondiarpet, Chennai 600 081 ..Petitioner(s) in both WP’s Vs The Deputy State Tax Officer I Tondiarpet Assessment Circle, Integrated Commercial Taxes office Building, Chennai North Division No 32 Elephant Gate Bridge Road, Chennai 600 003 ..Respondent(s) in both WP’s PRAYER in W.P.No.21226 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records relating to the impugned proceedings of the Respondent in GSTIN33AAGPE7560H2ZU/2019-20, culminating in the Assessment Order dated 26.04.2024, passed under Section 73 of the CGST/TNGST Act, 2017, bearing Reference No.ZD330424210830X, along with the consequential Form __________ Page1 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/06/2026 05:42:39 pm ) WP Nos. 21226 & 21227 of 2026 GST DRC-07 dated 26.04.2024,and to quash all th