Malar Stores vs The Deputy State Tax Officer II (FAC)/

WP No. 23045 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23045 of 2026 and WMP.No.24968 of 2026 Malar Stores Represented by its Proprietor Charles Dasan 1-108 Pillaiyar Koil Street Iyyappanthangal Chennai Tamil nadu 600056. ..Petitioner Vs 1. The Deputy State Tax Officer II (FAC)/ Deputy Commercial Tax Officer, Poonamallee Assessment circle, 4/ 109 Third floor, Bangalore, Chennai Highway, Varadarajapuram, Nazarathpet, Chennai 123. 2. The Deputy Commissioner (CT) 1st Floor, Commercial Tax Building Collectorate Campus, Kancheepuram 631501. ..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 in connection with the impugned orders, namely the order passed by the 1st Respondent under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017, including the Summary of the Order in Form GST DRC-07 bearing Reference No. ZD331225200973O along with it annexure both dated 13.12.2025, pertaining to GSTIN 33AWGPC6446E1ZV/2021-22 for the Financial Year 2021-22,