# Tvl SRI NIVASHINI COTTONS vs The Assistant Commissioner ST

Court: madras High Court
Date: 2026-06-25
Petitioner: Tvl SRI NIVASHINI COTTONS
Respondent: The Assistant Commissioner ST

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1343842)

## Judgment text (excerpt)

WP No. 22905 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22905 of 2026 and W.M.P.Nos.24828 & 24829 of 2026 Tvl SRI NIVASHINI COTTONS Represented by Its Proprietor Mr N.Marudhachalamoorthy S/o Nanjappa Mudali No.3/176, Sri Andavar Mills, Coimbatore Road, Annur ,Coimbatore 641653 ..Petitioner(s) Vs The Assistant Commissioner ST Avinashi Assessment Circle Avinash, Tiruppur District ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, to call for the impugned Order dated 30.04.2024 in Form GST DRC-07 bearing Reference No.ZD330424253368D along with its annexure in Petitioners GSTIN 33BHHPM6918E1ZD for the FY 2018-2019 passed by the respondent and quash the same. For Petitioner(s): Mr.Sathiyaraj E. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 29/06/2026 01:56:33 pm ) WP No. 22905 of 2026 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********* ORDER An order dated 30.04.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the ta

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