# Tvl Oviya Transport vs THE DEPUTY STATE TAX OFFICER I

Court: madras High Court
Date: 2026-06-29
Petitioner: Tvl Oviya Transport
Respondent: THE DEPUTY STATE TAX OFFICER I

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1345299)

## Judgment text (excerpt)

WP No. 23165 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23165 of 2026 and WMP.Nos.25109 & 25110 of 2026 Tvl Oviya Transport Rep by its Proprietor Mr. Dhanapal Kathirvel, 17/2, Duraisaagip Street, Royapuram, Chennai 600 013. ..Petitioner Vs The Deputy State Tax Officer - I Royapuram Assessment Circle, 2nd Floor Room No 213, No. 32, Integrated commercial Tax offices Complex, Elephant Gate Bridge Road, Chennai 600 003. ..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 on the file of the Respondent in the impugned proceedings against the impugned order bearing reference original impugned order vide GSTIN. 33DYCPK8207C1ZT / 2021-22 dated 17.12.2025 with summary order in FORM GST DRC 07 vide ref no. ZD3312252673993 dated 17.12.2025 passed by the Respondent, under the provisions of CGST Act, 2017 and quash the same and consequently direct the respondent to pass DE NOVO order. For Petitioner: Mr. A. Azarudin for Mr. A. Mohamed Shakeer __________ Page1 of 4 https://www.mhc.tn.gov.in/jud

https://niyam.ai/judgements/high-court/2026/june/tvl-oviya-transport-vs-the-deputy-state-tax-officer-i