IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 05.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.45803 and 45805 of 2025 Kaizen Granites Represented by its Partner, Kalidass ... Petitioner Vs.

The Deputy State Tax Officer – 2, (Also Known as the Deputy Commercial Tax Officer)

Mettur Assessment Circle, Salem, Tamil Nadu. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the Respondent herein in GSTIN/33AAMFK3845M1ZX/2017-18 in Form GST DRC – 07 in Order Reference No.ZD3312232026306 dated 26.12.2023 and quash the same.

For Petitioner : M/s.K.Siri Chandana For Respondent : Mrs.K.Vasanthamala Government Advocate

ORDER

Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondent.

2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Government Advocate for the Respondent.

3. In this Writ Petition, the Petitioner has challenged the impugned Order in FORM GST DRC-07 dated 26.12.2023 which was preceded by a Show Cause Notice in GST DRC-01 dated 05.09.202