SMS Transport and Earth Movers vs Deputy State Tax Officer

WP No. 22377 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22377 of 2026 and WMP.Nos.24279 & 24280 of 2026 SMS Transport and Earth Movers Represented by its Proprietor, D.Mohanraj, Ground Floor, 90, SIFA Enclave, D Block, Rangasamy Street, Chromepet, Kancheepuram, Chennai 600 094. ..Petitioner Vs Deputy State Tax Officer Chrompet Assessment Circle, Room No.323, 3rd Floor, No.46, Greenways Road, Taluk Office Building, Raja Annamalai Puram, Chennai- 028. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records of the Respondent herein in impugned order in Form DRC-07 having reference No.ZD331225294087B dated 18.12.2025 for the financial year 2021-22 passed under Section 73 of the Tamilnadu Goods and Service Tax Act, 2017 read with Central Goods and Service Tax Act, 2017 herein after referred to as GST Act, 2017 and quash the same as arbitrary, unjust and illegal and violative of Principles of Natural Justice and consequently direct the respondent to consider the matter afresh on merits aft