IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 18.06.2025 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.21377 of 2025 & W.M.P.Nos.24124 & 24126 of 2025 Tvl Sangeeth KnitsRep. by its proprietor Sadasivam, 45, 1st Floor, Padmavathi Puram

1st Street, Gandhi Nagar, Tiruppur, Tamil Nadu 641603.

... Petitioner Vs.

The State Tax Officer FAC Office of the Commercial Tax officer, Tiruppur (North) -2 Circle, Tiruppur 641 601 ... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records relating to the impugned proceedings passed by the Respondent in the order vide GSTIN 33BFHPS9325B1ZI dated 29.08.2024 passed under section 73 of the act along with the consequential proceeding in FORM GST DRC

07 vide ref no. ZD3308242715275 dated 29.08.2024 to quash the same For Petitioner : Ms.R.Hemalatha For Respondent : Mr.V.Prashanth Kiran, GA

ORDER

This writ petition has been filed challenging the impugned order dated 29.08.2024 passed by the respondent.

2. Mr.V.Prashanth Kiran, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up