OLA Lighting Company vs The Deputy Commercial Tax Officer II

WP No. 20594 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. 20594 of 2026 AND WMP NO. 22145 OF 2026,WMP NO. 22146 OF 2026 OLA Lighting Company Rep. by its proprietrix, Sasi Kala, 20/1, Vathiyar Kanda Pillai Street, Choolai, Chennai, Tamil Nadu 600112 ..Petitioner(s) Vs The Deputy Commercial Tax Officer II Choolai Assessment circle, No.1, PAPJM Annexe Building, 1st Floor, Room No. 106 Greams Road, Chennai 06. ..Respondent(s) PRAYER : Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, to call for the records on the files of the learned Respondent herein in GSTIN/ 33ATQPS7524Q2ZO /2021-22 in FORM GST DRC-07 in Order Reference No. ZD331225350225S dated 23.12.2025, and quash the same. For Petitioner(s): Mr.B Syed Abdul Wakeel For Respondent(s): Ms.G.Dhanamadhri, Govt. Counsel __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 05/06/2026 12:02:14 pm ) WP No. 20594 of 2026 Order Heard both sides. 2. The petitioner had suffered the impugned order at the hands of the respondent. It is an ex parte order. The petitioner states that since notice was served onl