IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 27.10.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

and

W.M.P. Nos. 43744 and 43745 of 2025

Periyasamy Senthilkumar ... Petitioner

Vs.

1.The Assistant Commissioner (ST),

Pallipalayam Assessment Circle,

No.100/13, Paavadi, Sengundhar Trust Building,

SSD Road, Thiruchengode,

Namakkal – 637 221.

2.The Deputy Commissioner (CT),

Office of the Appellate Authority,

Integrated Commercial Tax Building,

Survey No 17-2, Ward J Block-3, Pitchards Road,

Salem, Tamil Nadu – 636 007. ... Respondents

Writ Petition is filed under Article 226 of the Constitution of India, for

issuance of a Writ of Certiorari, to call for the records on the files pertaining to

Form GST DRC-07 with Reference No.ZD3305231432020 dated 30.05.2023 along with the detailed order annexed thereon vide Ref.No.33CKAPS7503Q2ZP/Apr-Jun 2022 dated 30.05.2023 passed by the 1st respondent and the FORM GST APL-02 vide Ref.No.ZD3303250849644 dated

13.03.2025 passed by the 2nd respondent and quash the same.

For Petitioner : Mr. M. Neshapriyan For Respondents : Mr. T.N.C. Kaushik, Additional Government Pleader

O R D E R

This Writ Petition is being disposed of at the time of admission with the consent of