BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT

DATED: 09.12.2025

CORAM

THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY

and W.M.P(MD).Nos.27927 and 27928 of 2025

Tvl.Aruna Maligai

Proprietor S.Saravanan ... Petitioner

Vs

The Deputy State Tax Officer-I (ST),

Palakarai Assessment Circle,

Tiruchirappalli 620 001 ... Respondent

Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records relating to an impugned order dated 22.04.2024 in Form GST DRC -07 vide Ref No.ZD330424159178B bearing GSTIN: 33ABDPS3446E1ZV, pertaining to FY 2018-19 issued by the respondent as arbitrary and illegal and quash the same, and further directing the respondent to redo the adjudication in accordance with law, after granting opportunity of

personal hearing to the petitioner.

For Petitioner : Mr.R.Ilayaraja For Respondent : Mr.R.Sureshkumar Additional Government Pleader

ORDER

This writ petition has been filed challenging the impugned order dated 22.04.2024.

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

3. By consent of the parties, the main writ petition is taken up for disposal at t