HABIBRAHIMAN vs The Assistant Commissioner (ST)

WP No. 22919 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22919 of 2026 and W.M.P.Nos.24822 & 24827 of 2026 Habibrahiman Proprietor of Sun Traders, No.275, MMA Market, South Ukkadam, Coimbatore-641 001 ..Petitioner(s) Vs The Assistant Commissioner (ST) Big Bazaar Assessment Circle, Coimbatore -641 018 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of the Respondent relating to the Impugned Order dated on 28.12.2023 proceedings in GSTIN 33ABSPH4016Q1ZA/2018-19 along with consequential order in DRC-07 with Ref No. ZD331223245623Q passed by the Respondent, so far as the Petitioner herein is concerned, quash the same as illegal, invalid, arbitrary and devoid of merits. For Petitioner(s): M/s. James Victor Rajkumar For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************ __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 29/06/2026 01:56:33 pm ) WP No. 22919 of 2026 ORDER An order dated 28.12.2023 is assailed on the ground that the petitioner did n