BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 11.12.2025

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

& W.M.P.(MD)No.28125 of 2025

Karur Taluk Lorry Owners Association,

represented by its President,

K.Raju

... Petitioner

Vs.

The Commercial Tax Officer,

Karur-3 Assessment Circle, Commercial Tax Building,

Karur.

... Respondent

Prayer:

Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorari, calling for the records in the impugned order in GST DRC 07 Ref.No.ZD3302251267171, 13.02.2025 for the assessment year 2020-2021 issued by the respondent

and quash the same as it is without jurisdiction.

For Petitioner : Mr.S.Karunakar

For Respondent : Mr.R.Suresh Kumar,

Additional Government Pleader

ORDER

This writ petition has been filed challenging the impugned order dated 13.02.2025 passed by the respondent.

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

3. By consent of both the parties, the main writ petition is taken up for disposal at the admission stage itself.

4. The learned counsel for the petitioner would submit that in this case, all notices/communications were uploaded by the respondent in t