M/s. Sai Krishna Steel Industries vs The State Tax Officer (DAU 2)

WP No. 22234 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.06.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22234 of 2026 and W.M.P. No.24123 of 2026 M/s. Sai Krishna Steel Industries Rep by its Authorised Signatory Dilipkumar Muthukrishnan SY.NO.196-198, Thippanapalli Village, Billanakuppam, Vepanapalli Road, Krishnagiri, Tamil Nadu 635 115. ..Petitioner Vs The State Tax Officer (DAU 2) Office of the Commercial Tax Officer, Hosur Intelligence Division, Hosur, Tamil Nadu. ..Respondent Petition filed under Article 226 of the Constitution of India, praying for issuance of writ of certiorari calling for the records relating to the impugned proceedings initiated by the Respondent in the impugned order in FORM GST DRC - 07 bearing ref No. ZD3311252927368 dated 17.11.2025 along with Annexure vide GSTIN 33ADQFS3662P1ZA/ 2024- 25 (wrongly mentioned as 33AAHCT8823G1Z8 in Annexure) dated 17.11.2025 passed by the respondent for the AY 2024-25 to quash the same. For Petitioner: E.Keerthavarshini for M/s.R. Hemalatha For Respondent: Mr.R.Sethu Prabakaran, Government Counsel (Tax) ORDER An order dated 17.11.2025 is impugned primarily on the ground of breach of p