IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04.11.2025 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN and WMP.Nos.46904 & 46906 of 2025 Tvl.Sri Jayam Departmental Stores Rep.by its Partner – Srivallavan Anuradha No.86/30, Junction Main Road Subramaniangar, First Gate Salem 636 005. ...Petitioner Vs.

The Assistant Commissioner (ST) O/o.The Assistant Commissioner Suramangalam Circle, Salem. ...Respondent Prayer: This Writ Petition is 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 initiated by the Respondent in the impugned order in FORM GST DRC-07 bearing Ref.No. ZD3302252608967 dated

25.02.2025 along with Annexure vide GSTIN: 33ADQFS8572G1ZI/2020-21 dated 24.02.2025 passed by the respondent for the AY 2020-21 and to quash the same.

For Petitioner : M/s.R.Hemalatha For Respondent : Mr.V.Prashanth Kiran Government Advocate

ORDER

Mrs.V.Prashanth, 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