M/s.Calcutta Cosmo Packers vs The Assistant Commissioner (ST)

WP No. 17185 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.06.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 17185 of 2026 and W.M.P. Nos.18462 and 18463 of 2026 M/s.Calcutta Cosmo Packers Represented by its Proprietor (Mr.Manoj Gupta) No.1,D and E Block Devi Nagar, Madhavaram Chennai , TamilNadu – 600 060. ..Petitioner Vs The Assistant Commissioner (ST) Madhavaram Assessment Circle, Survey No.1275/3, Integrated Commercial Taxes Building, Thiruvallur Division, Room No.104, 1st Floor, Elephant Gate Bridge Road, Chennai- 600 003. ..Respondent Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari to call for the records on the file of the Respondent herein in Form GST DRC 07 vide Ref No.ZD331125030802X along with its detailed order both dated 03.11.2025 for the tax Period April 2021 - March 2022 and quash the same. For Petitioner: Mr.K.A.Parthasarathy For Respondent: Mr.L.Gokulraj, Govt. Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/06/2026 03:54:00 pm ) WP No. 17185 of 2026 ORDER An order dated 03.11.2025 is assailed on the ground that the petitioner did n