M/s. Sri Srinivasa Stores vs The Deputy State Tax Officer -2,

WP No. 23130 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23130 of 2026 and WMP.No.25070 of 2026 M/s. Sri Srinivasa Stores Rep by its proprietor- Pachiyappan Murugan, 263/89, Cuddalore Main Road, Uthangarai PO, TK, Krishnagiri, Tamil Nadu-635207. ..Petitioner Vs 1. The Deputy State Tax Officer -2, Office of the Deputy Commercial Tax Officer, Dharmapuri, Hosur. 2. The Appellate Deputy Commissioner (ST), GST appeals, Salem. ..Respondents Prayer : Writ Petition is 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 passed by the 1st Respondent in the impugned order in GSTIN 33CPKPP0783G1ZQ/2021-22 dated 12.11.2025 along with the consequential proceedings under section 73 in FORM GST DRC 07 vide ref. no. ZD331125213689E dated 12.11.2025 for the FY 2021-22 along with consequential proceeding of rejection of appeal application in FORM GST APL 02 issued by 2nd Respondent, to quash the same. For Petitioner: Ms. A. Rithika For Respondents: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) __________