IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 05.12.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

and

W.M.P.Nos.52545 & 52547 of 2025

Tvl.Tirupathi Metal Mart

GSTIN: 33ADJPG6680J3ZA

Represented by its Proprietor Gavararam Purohit

75/7, Bharti Street, Pappi Gounder Thottam

Chinna Vedampatti Post,

Coimbatore-641 049. ... Petitioner

Vs.

The Assistant Commissioner (ST)

Saravanampatti (West) Circle

Commercial Tax Building

Dr Balasundaram Road,

Coimbatore 641 018. ... Respondent

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records pertaining to impugned order in Form GST DRC 07 bearing reference No:ZD330325007956E/2019-

20 dated 03.03.2025 issued by the respondent and quash the same.

For Petitioner : M/s.G.V.Monika Sri For Respondent : Mr.C.Harsharaj Special Government Pleader

ORDER

Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondent.

3. The Petitioner is before this Court against the impugned