SCALS ENTERPRISES vs The Commercial Tax Officer

WP No. 22391 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22391 of 2026 and WMP.Nos.24297 & 24298 of 2026 Scals Enterprises (Represented by its Proprietor Mr.Arivalagan Thanikachalam), No.7, RRC Street, Sothupakkam road, Redhills, Thiruvallur, Tamilnadu - 600052. ..Petitioner Vs The Commercial Tax Officer Cholavaram Assessment Circle, Integrated Commercial Taxes Building, I Floor, Room no.108, No.32, Elephant gate bridge road, Vepery, Chennai - 600003. ..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 on the files of the Respondent herein in FORM GST DRC - 08 with Reference No. ZD330226035549D dated 05.02.2026 along with the detailed order in GSTIN / 33AFVPT2259L3ZM / 2018-19 dated 05.02.2026 for the tax period April 2018 - March 2019 and quash the same. For Petitioner: Mr. Kamala Kanth S For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 29/06/2026 03:37:47 pm ) WP No. 22391 of 2026 ORDER An order dated 05.02.