Jamuna Transport Corporation Limited vs The State Tax Officer

WP No. 20085 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-05-2026 CORAM THE HON'BLE MR JUSTICE G. R. SWAMINATHAN WP No. 20085 of 2026 AND WMP NO. 21475 OF 2026, WMP NO. 21478 OF 2026 Jamuna Transport Corporation Limited Represented by its Manager R.Shiv Shankar, 7/78, National Highways, Chennai, Tiruvallur, Tamil Nadu,600 123. ..Petitioner(s) Vs The State Tax Officer Sriperumbudur Assessment Circle, Integrated GST Building, No.4/109, Varadharajapuram, Nazarathpet, Poonamallee, Chennai- 600 123. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus calling for the records of the impugned order reference number GST No.33AAACJ6665R1ZY/2021-22 dated 27.12.2025 along with its summary order under section 73 of TNGST/CGST Act, 2017 issued vide FORM DRC-07 Ref. No. ZD3312254131026 dated 27.12.2025 for the financial year 2021-2022 passed by the respondent and quash the same as illegal, arbitrary and devoid of merits and against the principles of natural justice and other applicable law and further direct the respondent to permit the petitioner to submit the necessary additional documents for the fi