MASOOD SHAHUL HAMEED vs The Deputy Commercial Tax Of

W.P(MD)No.17420 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 23.06.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.17420 of 2026 and W.M.P(MD)Nos.12900 and 12902 of 2026 Masood Shahul Hameed, Proprietor of M/s. Sms Groups Trading, 118, Cheranmahadevi Road, Tirunelveli -627 006. ... Petitioner(s) – Vs. - 1.The Deputy Commercial Tax Officer – II, Tirunelveli Town, Dr. M.G.R. New Bus Stand 1st Floor, Tirunelveli-627006. 2.The Appellate Deputy Commissioner Gst, (Gst-Appeal), Tirunelveli ... Respondent(s) Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus calling for the records pertaining to the impugned order under section 73 of the GST Act 2017 under Reference No.ZD331025273524M dated 25.10.2025 read with From GST DRC-07 Summary of the Order dated 25.10.2025 along with Form GST DRC-07 proceedings GSTIN 1 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/07/2026 07:31:06 pm ) W.P(MD)No.17420 of 2026 33COPPS4619C1ZT/2021-22 dated 25.10.2025 passed by the first respondent an