RPB Travels and Transport vs The Deputy State Tax Officer 2,

WP No. 22746 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22746 of 2026 and WMP.Nos.24679 & 24681 of 2026 RPB Travels and Transport Rep. by its Proprietor Rajendran Arulraj, No.1/295, Paranthaman Oil Mill, T H Road, Molachur, Kancheepuram 602 106 Tamil Nadu. ..Petitioner Vs The Deputy State Tax Officer 2, Sriperumbudur Assessment Circle, Room No.12, Ground Floor, Integrated Commercial taxes office, Nazarathpet, Chennai-600 123. ..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 of the Respondent herein in impugned order in Form DRC-07 having reference No.ZD331225332592N dated 22.12.2025 for the financial year 2018-19 passed under Section 125 of the Tamilnadu Goods and Service Tax Act, 2017 read with Central Goods and Service Tax Act, 2017 hereinafter referred to as GST Act, 2017 and quash the same as arbitrary, unjust and illegal and violative of Principles of Natural Justice. For Petitioner: Mr. R.Parasuraman For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) __________ Page1 of