M/s.Kuppusamy Shanmugavel vs The Deputy State Tax Officer - 1

WP No. 22659 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22659 of 2026 and W.M.P.Nos.24574 & 24576 of 2026 M/s.Kuppusamy Shanmugavel Proprietor of M/s. S. Kuppusamy Contractor,9/344, Anna Nagar, Bodipatti,Udumalpet, Tirupur, Tamil Nadu 642 126. ..Petitioner(s) Vs The Deputy State Tax Officer - 1 The Office of the Assistant Commissioner (ST), Udamalpet (South) Circle, Tirupur III Zone. ..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 records on the files of the Respondent herein in the proceeding in Form GST DRC - 07 vide Reference No. ZD331225222673O dated 15.12.2025 along with its detailed order in GSTIN33APHPK4765J1ZN / 2021-2022 dated 09.12.2025 for the tax period Apr 2021 Mar 2022, quash the same. For Petitioner(s): Mr.K.A.Parthasarathy For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********* __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2026 01:42:49 pm ) WP No. 22659 of 2026 ORDER An order dated 09.12.2025 is assailed on the ground tha