# M/s Sumathi Contractor vs The State Tax Officer Inspection II,

Court: madras High Court
Date: 2026-06-24
Petitioner: M/s Sumathi Contractor
Respondent: The State Tax Officer Inspection II,

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1343368)

## Judgment text (excerpt)

WP No. 22512 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22512 of 2026 and W.M.P.No.24437 of 2026 M/s Sumathi Contractor Rep by its Prop Sumathi Manivannan, No 118, Main Road Seeyalam, Koothiyampettai, Mayiladuthurai, Tamil Nadu, 609108 ..Petitioner(s) Vs The State Tax Officer Inspection II, O/o The commercial Tax officer 3/216 Pavithrmanikkam Main Road, Thiruvarur 610 001 ..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 the records relating to the impugned proceedings initiated by the Respondent in the impugned order FORM GST DRC - 07 bearing ref No. ZD331125408649D dated 24.11.2025 along with Annexure vide GSTIN 33BZOPS3536F1Z5 dated 24.11.2025 passed by the respondent for the AY 2023-24 to quash the same. For Petitioner(s): Ms.Priyadharshini __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2026 01:42:49 pm ) WP No. 22512 of 2026 For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ********* ORDER An order dated 24.11.2025 is assailed on the ground that the p

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