Boopathy Raja vs Commercial tax Officer

WP No. 22780 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22780 of 2026 and WMP.No.24713 of 2026 Boopathy Raja Proprietor of Tvl.PRIDE APPAREL No.5/441 D, Vengamedu, Tiruppur, Tiruppur, Tamil Nadu - 641 652. ..Petitioner Vs 1. Commercial Tax Officer Avinashi, Tiruppur, Tamil nadu-641 652. 2. The Appellate Deputy Commissioner GST Appeals, No 233, 2nd Floor, Commercial Tax Building, Pitchards Road, Salem, Erode 638 002. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the impugned adjudication order dated 20.08.2025 passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 and the consequential demand order in Form GST DRC-07 bearing Reference No. ZD330825203115S, issued by the 1st Respondent for the Assessment Year 2022-23, to quash the same, and consequently direct the 1st Respondent to afford a personal hearing to the Petitioner and to consider the matter afresh and pass appropriate orders on merits and in accordance with law. __________ Page1 of 4