Tvl.Annaivailankanni Stores vs The Deputy Commercial Tax Officer

WP No. 16783 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 16783 of 2026 and W.M.P.No.18032 of 2026 Tvl.Annaivailankanni Stores GSTIN. 33DLIPS7591Q1ZZ Represented by its Proprietor Samtony 10/303A, Mysore Road, Gudalur, The Nilgiris - 643 212. ..Petitioner(s) Vs The Deputy Commercial Tax Officer Gudalur Assessment Circle Gudalur The Nilgiris. ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for the records pertaining to the impugned order in Form GST DRC-07 bearing reference no. ZD331225078633E/2021-22 dated 05.12.2025 issued by the Respondent and quash the same. For Petitioner(s): Mr.G.Derrick Sam __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/06/2026 03:14:28 pm ) WP No. 16783 of 2026 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********* ORDER An order dated 05.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the sole respon