# MARIAMMAL AGENCY vs DEPUTY STATE TAX OFFICER 2

Court: madras High Court
Date: 2026-06-19
Petitioner: MARIAMMAL AGENCY
Respondent: DEPUTY STATE TAX OFFICER 2

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1342006)

## Judgment text (excerpt)

WP No. 22008 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22008 of 2026 and WMP.Nos.23875 & 23876 of 2026 Mariammal Agency Represented by its Prop : Muniappan 33, Kuppusamy Street Shevapet Salem-636002. ..Petitioner Vs Deputy State Tax Officer – 2, (Also known as Deputy Commercial Tax Officer) Sevapet Assessment Circle, Salem. ..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 the Respondent herein in FORM GST DRC-07 with Reference No: ZD3312253379590 dated 22.12.2025 in GSTIN : 33APRPM7767G1ZA/ 2021-22/dated 22.12.2025 and quash the same. For Petitioner: Mr. N Chandirasekar For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 22.12.2025 is assailed in this writ petition on the ground of alleged breach of 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. 22008 of 2026 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respo

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