M/.S GUHAN ENTERPRISES vs ASSISTANT COMMISSIONER (ST)

WP No. 17412 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 17412 of 2023 and WMP.Nos.16563 & 16564 of 2023 M/s. Guhan Enterprises (Rep. by its Partner Mr. Chandrasekaran Guhan), 131 Gandhipuram First Street, Erode, Tamil Nadu 638 003. ..Petitioner Vs 1. Assistant Commissioner (ST) Park Road Circle, Erode, Tamil Nadu. 2. Commercial Tax Officer Park Road Circle, Erode, Tamil Nadu. 3. Deputy State Tax Officer Park Road Circle, Erode, Tamil Nadu. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records in the file of the respondents and quash (i) the order under Section 73 of the GST Acts dated 09.01.2023 and the consequent summary of the order in form GST DRC - 07 dated 09.01.2023 both passed by the 1st respondent and both having reference number ZD330123027574S. (ii) the order dated 06.01.2023 in GSTIN- 33AAFFG5101K1ZR/ 2018-19 passed by the 1st respondent. For Petitioner: Ms. Nv.Lakshmi For Respondents: Ms. Amirtha Poonkodi Dinakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.g