# Chandrasekaran Murugaiyan vs Deputy State Tax Officer -1

Court: madras High Court
Date: 2026-06-24
Petitioner: Chandrasekaran Murugaiyan
Respondent: Deputy State Tax Officer -1

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1343367)

## Judgment text (excerpt)

WP No. 22510 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22510 of 2026 and W.M.P.Nos.24438 & 24439 of 2026 Chandrasekaran Murugaiyan Proprietor, Tvl. C.S. Tex, 366/1, Bharathi Nagar, Kovai Road, Annur, Coimbatore, Tamil Nadu- 641 653. ..Petitioner(s) Vs Deputy State Tax Officer -1 Annur Assessment Circle, Annur, Coimbatore- III, Coimbatore, Tamil Nadu. ..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 on the files of the Respondent herein in GSTIN 33AICPC3138M1ZJ/2021-22 dated 19.12.2025, order under section 73 and the summary of the order in FORM GST DRC-07 both dated 19.12.2025 issued in Reference No. ZD3312253149597 and quash the same. For Petitioner(s): Mr.Jayaprathap A N R __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2026 01:42:49 pm ) WP No. 22510 of 2026 For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) *********** ORDER An order dated 19.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest

https://niyam.ai/judgements/high-court/2026/june/chandrasekaran-murugaiyan-vs-deputy-state-tax-officer-1