BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 25.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

and

W.M.P(MD)Nos.26777 & 26778 of 2025

Tvl.SANTHOSHI INC,

Represented by its Partner

R.P.Arumugasamy,

40, Sathiyasai Nagar,

TVS Nagar,

Madurai – 625 003. ... Petitioner

Vs.

The Assistant Commissioner (ST),

Madurai Rural South Assessment Circle,

Madurai – 20. ... Respondent

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus to call for the records of the respondent in GSTIN:33ABJFS5386H1ZT dated 30.04.2024 relating to the Tax Period 2018-19 and the Form GST DRC-07 issued in Reference No.ZD330424246511R dated 30.04.2024 and uploaded in the portal, quash the same and further direct the

respondent to pass order afresh after affording an opportunity to the petitioner to file their objections with supporting documents.

For Petitioner : Mr.A.Chandra Sekaran For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

Heard both sides.

2.The petitioner had suffered the impugned order at the hands of the respondent. It is an ex parte order. The petitioner states that since notice was served only throug