Murugan Karthi Kumar vs The Deputy Commercial Tax Officer

WP No. 22660 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22660 of 2026 and W.M.P.Nos.24571 & 24573 of 2026 Murugan Karthi Kumar Proprietor of Annamalayar Agro Centre, GSTIN- 33DLKPK4646A2ZB 146, Pochampalli TK, Nagarasampatti, Krishnagiri, Tamil Nadu 635 204 ..Petitioner(s) Vs The Deputy Commercial Tax Officer Commercial Tax Office, PRHV + 29X, Krishnagiri Road, Sanasandiram, Hosur, Tamil Nadu 635 109 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for records of the Respondents and quash the Impugned Order dated 25.12.2023 in Form GST DRC-07 bearing Ref.No. ZD331223192336J for period 2018-19 passed by the Respondent. For Petitioner(s): M/s.Bharath R Srinivas For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********* __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2026 01:42:49 pm ) WP No. 22660 of 2026 ORDER An order dated 25.12.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merit