# S.J. Kovai Pazhamudhir vs The Deputy State Tax Officer-2,

Court: madras High Court
Date: 2026-06-22
Petitioner: S.J. Kovai Pazhamudhir
Respondent: The Deputy State Tax Officer-2,

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1342763)

## Judgment text (excerpt)

WP No. 22168 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.06.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22168 of 2026 and W.M.P. Nos.24060 and 24064 of 2026 S.J. Kovai Pazhamudhir Represented by its Proprietor Nallaiya Sundaraj, 81, Sri Renuka Nagar, Vellappa Naicken Pudur, Thudiyalur Main Road, Saravanampatti, Coimbatore 641 035. ..Petitioner Vs The Deputy State Tax Officer-2, Office of the Deputy commercial Tax Officer, Saravanampatti West Circle, Assessment Circle, Coimbatore. ..Respondent Petition filed under Article 226 of the Constitution of India, praying for issuance of writ of certiorari to call for the records of the Respondent in the Impugned Order in GSTIN 33GJPPS8265F1Z /2021 -2022 dated 17.12. 2025 along with consequential order in form DRC-07 bearing a Ref No ZD331225265522M dated 17.12.2025 for the Period 2021- 2022 and quash the same as arbitrary and against principles of natural justice. For Petitioner: Mr.S. Kannan Mr.Vignesh Kumar.K For Respondent: Mr.R.Sethu Prabakaran, Government Counsel (Tax) ORDER An order dated 17.12.2025 is assailed primarily on the ground of breach of principles of natural justice. __________ Page1 of

https://niyam.ai/judgements/high-court/2026/june/s-j-kovai-pazhamudhir-vs-the-deputy-state-tax-officer-2