M/s.Pattammal Maravadi vs The State Tax Officer

WP No. 21959 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21959 of 2026 and WMP.Nos.23815 & 23822 of 2026 M/s.Pattammal Maravadi Represented by its Proprietor K. Rose Ammal, Bhuvanagiri Road, Cuddalore 607302. ..Petitioner Vs The State Tax Officer Office of the Commercial Tax Officer, Cuddalore (taluk) Assessment circle Cuddalore. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of Respondent in Impugned Order in Proceedings vide GSTIN 33BAKPR2862N1Z5 /2020 - 2021 dated 31.12.2024 along with consequential order in form GST DRC- 07 bearing a Ref No. ZD 3312242762798 dated 31.12.2024 for the period 2020- 2021 and quash the same as arbitrary, against the principles of natural justice. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/06/2026 03:46:40 pm ) WP No. 21959 of 2026 For Petitioner: Mr. S.Kannan Mr. Vignesh Kumar K. For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 31.12.2024 is assailed in this writ petition on the gro