BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 20.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P.(MD)No.1048 of 2026 Tvl. Jaminisa Nets, Rep by its Partner, Mr. Syed Ali Mohmad Fharudheen No.2/183, New No.183/A1 New Mosque Street, Near Muslim Arts College Thiruvithancode Post, Kanniyakumari.

... Petitioner Vs.

1. The Deputy Commissioner (CT)

Appellate Authority, Tirunelveli.

2. The State Tax Officer/Commercial Tax Officer Thuckalay-2 Circle, Kanniyakumari District.

... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records pursuant to the impugned order passed by the 2nd Respondent in FORM GST DRC-07 dated 17.02.2025 vide GSTIN.33AAJFJ3553C 1ZP/2020-2021 and quash the same and consequentially direct the 2nd respondent to re-open the proceedings pursuant to the impugned order passed by the 2nd respondent dated 17.02.2025 by providing another opportunity to the petitioner to produce all the documents.

For Petitioner : Ms.A.Lakshmi for M/s.Polax Legal Solutions For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging the impu