# M/s. Bharani Blue Metals vs The State Tax Officer Intelligence

Court: madras High Court
Date: 2026-06-25
Petitioner: M/s. Bharani Blue Metals
Respondent: The State Tax Officer Intelligence

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1343751)

## Judgment text (excerpt)

WP No. 22877 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22877 of 2026 and W.M.P.No.24777 of 2026 M/s. Bharani Blue Metals Rep by its proprietor- CNP Bhoobalan ,277/1 B2, Ariyur, Vellore, Tamil Nadu- 632002. ..Petitioner(s) Vs The State Tax Officer Intelligence Office of the Commercial tax officer, Inspection IV, Vellore Division, Vellore 632 001 ..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 relating to the impugned proceedings passed by the Respondent in the impugned order in GSTIN 33AGBPB6841R1Z8/ 2018-19 dated 22.01.2024 along with the consequential proceedings under section 74 in FORM GST DRC 07 vide ref. no. ZD330124093676A dated 22.01.2024 along with consequential proceeding of rectification order vide GSTIN No.33AGBPB6841R1Z8/2018-19 dated 25.11.2024 along with consequential summary of rectification order vide ref no. ZD331124213731Z dated 25.11.2024 for the FY 2018-19 to quash the same. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 29/06/2026 12:32:36

https://niyam.ai/judgements/high-court/2026/june/m-s-bharani-blue-metals-vs-the-state-tax-officer-intelligence