IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 04.11.2025 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN and W .M.P.Nos . 4 5774 & 4 5775 o f 2025 Tvl. Tamil Nadu Steels and Cements, GSTIN: 33AEYPV6757K1ZC, Represented by its Proprietor Vincent 422/1, Near KR Hospital, SRKV Post, MTP Road, Periyanaickenpalayam, Coimbatore – 641 020. ... Petitioner Vs.

The State Tax Officer, Peiyanaickenpalayam Assessment Circle, Commercial Taxes Building, Dr. Balasundarm Road, Coimbatore – 641 018. ... Respondent Writ Petitions filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records pertaining to the impugned Order in Form GST DRC 07 bearing reference no.ZD330424185200U dated 24.4.2024 issued by the Sole Respondent and quash the same.

For Petitioner : Mr.G.Derrick Sam For Respondent : Mr.V.Prashanth Kiran Government Advocate

ORDER

Mr.V.Prashanth Kiran, learned Government Advocate, takes notice for the respondent.

2. With the consent of the learned counsel for the petitioner and learned Government Advocate for the respondent, this Writ Petition is being disposed of at the time of admission.

3. The petitioner is before this Court against the impu