IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 26-11-2025

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN

and W.M.P. Nos.51581 & 51582 of 2025

M/s. Happy Marketing,

Rep by its Partner - SJ Kumaresan,

250-A, Sankanoor Road Kannappa Nagar,

Coimbatore,

Tamil Nadu-641 027.

..Petitioner

Vs

The State Tax Officer,

Office of the Commercial Tax Officer,

Thudiyalur Assessment Circle,

Coimbatore. ..Respondent

PRAYER – This Writ Petition is filed under Article 226 of the Constitution of India, seeking Writ of Certiorari, calling for the records relating to the impugned proceedings passed by the Respondent in the order vide GSTIN GSTIN 33AAKFH1316G1ZT /2020-21 dated 26.02.2025 passed under section 73 of the act along with the consequential summary order in FORM GST DRC 07 vide ref no. ZD330225270925C dated 26.02.2025 along with consequential Order of rejection of application for rectification vide ref no.

ZD3306253359058 dated 30.06.2025 for FY 2020-21, to quash the same.

For Petitioner: Ms.A. Rithika

For Respondent: Mrs.P.Selvi,

Government Advocate

O R D E R

Mrs.P.Selvi, learned Government Advocate takes notice for the Respondent.

2.The Writ Petition is disposed of at the time of admission after hearing the learned cou