P.Ashik vs The State Tax Officer/ Audit

WP No. 22863 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22863 of 2026 and W.M.P.Nos.24767 & 24768 of 2026 P.Ashik Son and Legal heir of Late A.Premnavas Proprietor of Prem Steel Traders No.63, Perumal Street Kancheepuram. ..Petitioner(s) Vs 1. The State Tax Officer/ Audit Commercial Tax Officer Chengalpattu Division No.26,Mahalakshmi Nagar, Kancheepuram High Road, Thimmavaram, Chengalpattu- 603 101. 2. The Assistant Commissioner (ST), Kanchipuram Assessment Circle, 1st Floor, Commercial Taxes Building, Collectorate Campus, Kanchipuram 631 501 ..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 of the 1st Respondent in GSTIN.33AFSPP9256J1Z0/2019-20 dated 26.03.2026 passed under Section 74 of the CGST/TNGST Act, 2017 and the Summary of Order in Form GST __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 29/06/2026 12:32:36 pm ) WP No. 22863 of 2026 DRC-07 dated 27.03.2026 in Reference No. ZD330326247015Q and to quash the impugned orde