Tvl.Sri Arasan Stores, vs The Deputy State Tax Officer

W.P(MD)No.17026 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 19.06.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.17026 of 2026 and W.M.P(MD)No.12614 of 2026 Tvl.Sri Arasan Stores, represented by its Proprietor G.Lakshmi 6/185D Main Road Chettikulam Radhapuram Taluk Tirunelveli District 627 120.. ... Petitioner Vs. The Deputy State Tax Officer – 1, Nagercoil (Rural) Assessment Circle, Commercial Tax Office Buildings, Kanniyakumari District. ...Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of CERTIORARIFIED MANDAMUS, calling for records pertaining to the impugned order passed by the 1st Respondent vide his proceedings in Form GST DRC-07, GSTIN. 33CMSPG3375E1ZZ/2021-2022, dated 06.12.2025 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice and further direct the Respondents to re-do the 1 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2026 12:17:02 pm ) W.P(MD)No.17026 of 2026 assessment afresh after providing me an opportunity of Personal Hearing as per the provisions of the GST Act and to pass such fu