Dhanalakshmi Agencies, vs The State Tax Officer

WP No. 21785 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21785 of 2026 and W.M.P.Nos.23608 & 23609 of 2026 Dhanalakshmi Agencies, Represented by its Proprietor, senkattupalayam muthusamygounder kandasamy, No.3/452, Main Road,Koduvai, Tiruppur 638 660. ..Petitioner(s) Vs The State Tax Officer Dharapuram Assessment Circle, No.130-138, Jawlikadai street, Dharapuram - 638656. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the Respondent herein in impugned order in Form DRC-07 having reference No.ZD3312252577575 dated 16.12.2025 for the financial year 2020- 21 passed under Section 73 of the Tamilnadu Goods and Service Tax Act, 2017 read with Central Goods and Service Tax Act, 2017 herein after referred to as GST Act, 2017 and quash the same as arbitrary, unjust and illegal and violative of Principles of Natural Justice and consequently direct the respondent to consider the matter afresh on merits after providing an opportunity of personal hearing. __________ Page1 of 5 ht