IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 27.11.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

WP.No.33686 of 2025

and

WMP.Nos.37798 & 37800 of 2025

Tvl.Valampuri Vinayagar Traders,

represented by its Proprietor

Mr.G.Balakrishnan, No.2, 2-3, 3^rd Cross Road, Leigh Bazaar,

Salem, Tamilnadu 636 009

GSTIN 33AGZPB0056G1ZK …. Petitioner

Vs.

The Deputy State Tax Officer-1 (ST)

Office of the Deputy Commercial Tax

Officer, Arisipalayam Assessment

Circle, 4^th Floor, Commercial Taxes

Office Building, Pitchards Road,,

Hasthampatty, Salem, Tamil Nadu 636 007. ... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the respondent herein in its impugned order in GSTIN 33AGZPB0056G1ZK/2018- 19, dated 27.12.2024 along with consequential DRC-07 order vide Ref.No.ZD331224242128R, dated 27.12.2024 for the tax period 2018-19 and

quash the same.

For Petitioner : Mrs.R.Hemalatha

For Respondent : Mrs.Amirtha Poonkodi Dinakaran Govt. Advocate

ORDER

Mrs.K.Vasanthamala, 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