# Sri Amman Agency vs The Commercial Tax Officer

Court: madras High Court
Date: 2026-06-22
Petitioner: Sri Amman Agency
Respondent: The Commercial Tax Officer

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1342768)

## Judgment text (excerpt)

WP No. 22316 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.06.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22316 of 2026 and WMP No. 24192 of 2026 Sri Amman Agency GSTIN 33ESMPP4133H1ZK, Represented by its Proprietor Muthukumar Priya 244/2, Sinjuvadi Village, Kundalapatti, Pollachi, Coimbatore 642 107. ..Petitioner Vs The Commercial Tax Officer Udumalpet (South) Assessment Circle, Tiruppur. ..Respondent Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records pertaining to the impugned order in Form GST DRC 07 bearing reference no. ZD3312253041812/ 2021-22 dated 19.12.2025 issued by the Respondent and quash the same. For Petitioner: Mr.G.Derrick Sam For Respondent: Mr.R.Sethu Prabakaran, Government Counsel (Tax) ORDER An order dated 19.12.2025 is assailed primarily on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. __________ https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/06/2026 06:38:27 pm ) WP No. 22316 of 2026 2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 

https://niyam.ai/judgements/high-court/2026/june/sri-amman-agency-vs-the-commercial-tax-officer