Tvl. Goodwill Steels vs State Tax Officer,

WP No. 19814 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 19814 of 2026 and WMP.Nos.21135 & 21136 of 2026 Tvl. Goodwill Steels Rep. by its Proprietor Mohamed Peer Usmanbabu, No.33/69, Moore Street, Chennai-600 001. ..Petitioner Vs 1. State Tax Officer, Harbour Assessment Circle Integrated complex for Commercial tax Offices, Room No.327, 3rd Floor, Elephant Gate Bridge Road, Vepery, Chennai-03. 2. State Bank of India Main Branch, 48, Armenian Street, George Town, Chennai-600 001. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of impugned order of rejection of application for rectification dated 05.02.2026 bearing Reference No. ZD330226036530V and its annexure together with impugned Order dated 30.07.2024 in Form GST DRC-07 bearing reference No. ZD330724341097F and its annexure both passed by the 1st Respondent in Petitioner’s GSTIN 33AAIPU6253F1ZL for the FY 2019-20 and quash the same to the extent it confirms the tax demand of Rs.34,636/- along with interest and penalty and consequently r