# IDEAL REFINISHES vs The Assistant Commissioner (ST)

Court: madras High Court
Date: 2026-06-25
Petitioner: IDEAL REFINISHES
Respondent: The Assistant Commissioner (ST)

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1344825)

## Judgment text (excerpt)

WP No. 23023 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23023 of 2026 and WMP.Nos.24949 & 24950 of 2026 Ideal Refinishes Represented by its Proprietor, KAPALI JAYAKUMAR, Having its Place of business at. No.46, Nerkundram Road, Vadapalani, Chennai, Tamil Nadu-600026. GSTIN 33AFSPJ0069D1ZM ..Petitioner Vs The Assistant Commissioner (ST) Vadapalani Assessment Circle, No.1, Ground Floor, PAPJM Annex Building, Greams Road, Chennai-06. ..Respondent 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 Order passed in Form GST DRC-07 bearing GSTIN.33AFSPJ0069D1ZM for the FY-2021-22 dated 29.12.2025 passed by the Respondent and quash the same and consequently remand the matter to the Respondent for fresh adjudication on merits after affording the Petitioner a reasonable opportunity to file objections, produce supporting documents and be heard in accordance with law. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 01/07/2026 02:21:52 pm ) WP No. 23023 of 202

https://niyam.ai/judgements/high-court/2026/june/ideal-refinishes-vs-the-assistant-commissioner-st