Sri Dhanlakshmi Enterprises, vs The Commercial Tax Officer

WP No. 22379 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22379 of 2026 and WMP.Nos.24281 & 24282 of 2026 Sri Dhanalakshmi Enterprises, (Represented by its Proprietor Mr.Ganesan), No.59J, Vivekananda nagar West Mada street, Thiruvottiyur, Tiruvallur, Tamilnadu - 600019. ..Petitioner Vs The Commercial Tax Officer Thiruvottiyur Assessment Circle, Room no.214, II Floor, commercial taxes building, no.32, Elephant gate bridge road, 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 in the impugned order in FORM GST DRC 07 with Reference No. ZD3312254152113 dated 27.12.2025 along with the detailed order in GSTIN / 33AAGPG1204N3Z1 / 2021-22 dated 27.12.2025 for the tax period April 2021 - March 2022 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. 22379 of 2026 ORDER An ord