HI TECH DESIGNER WORLD vs THE DEPUTY STATE TAX OFFICER II

WP No. 21871 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21871 of 2026 and W.M.P.No.23716 of 2026 Hi Tech Designer World Rep. by its proprietor, Suseela, D/o. Rangasamy, No. 2/150A, Mount, Kattupakkam,Poonamallee High Road, Tiruvallur, Chennai 56 ..Petitioner(s) Vs The Deputy State Tax Officer II Poonamallee Assessment circle, No. 4/109 third Floor, Bangalore Chennai highway Varadarajapuram, Nazarathpet Chennai 123 ..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 vide his order in GSTIN No. 33BMQPS9305D1ZU dated 19.12.2025 and summary of the order in FORM GST DRC-07 Ref. No. ZD331225310508Q /2021-2022 dated 19.12.2025 and quash the same. For Petitioner(s): Mr.Chinnasamy V __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/06/2026 12:08:17 pm ) WP No. 21871 of 2026 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********** ORDER An order dated 19.12.2025 is assailed on the ground that the petitioner did not have a reasonable opp