BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 12.12.2025

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

& W.M.P.(MD)Nos.28265 & 28267 of 2025

M/s.Dehens Store,

Rep. by its Proprietor Mrs.Gnanadeepam

Charles, 5/272, Main Road, Azhagappapuram,

Kanyakumari, Tamil Nadu-629401

... Petitioner

Vs.

1. The Deputy Commissioner (GST-Appeal) (ST)

Madurai and Tirunelveli at CT Buildings

A.R Line Road, Palayamkottai

2. The Deputy State Tax Officer(ST)-2,

Nagercoil Rural,

Thuckalay-2 Assessment Circle,

Commercial Taxes Buildings,

Nagercoil, Kanniyakumari District

... Respondents

Prayer:

Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorarified Mandamus, to quash the impugned order Bearing Ref Id ZD330824133491J dated 16.08.2024 along with Consequential attachment to DRC 07 bearing GSTIN

33AXJPG8069P2ZR/2019-2020 dated 16.08.2024 passed by the 2nd Respondent and consequently direct the Respondents to provide opportunity to contest the claim and passed an order within the stipulated time in accordance with the judgment of this Honble Court in W.P.No. 8468 of 2024 dated 27.03.2024 M/s.Tvl. Subh Sri Agencies Vs The Deputy State Tax Officer.

For Petitioner : Mr.G