BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 16.12.2025

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

& W.M.P.(MD)No.28542 & 28543 of 2025

M/s. Uzhavan Enterprises

Rep by its Proprietor - Pragatheesvaran

1/90, North Street, Vellakkalpatty

Tiruchirappalli, Tamil Nadu- 621007.

... Petitioner

Vs.

The Deputy State Tax Officer-2

Office of the Deputy Commercial Tax Officer

Thuraiyur Assessment Circle,

Trichy, Tamil Nadu.

... 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 order vide GSTIN. 33CZBPP7418R1ZQ /2020-21 dated 08.06.2024 along with consequential summary of order in FORM GST DRC 07 bearing no. ZD3306240575295 dated 08.06.2024 passed under section 73 of the act,

for FY 2020-21 to quash the same.

For Petitioner : Ms.R.Hemalatha For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging the impugned order dated 08.06.2024 passed by the respondent.

2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondent.

3. By consent of the parties, the main writ pet