BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 19.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)Nos.791 & 793 of 2026 M/s. Kamalaveni Petroleum Agency, Rep by its Partner-Prabaharan Periasamy, S.F. 84/1, 84/2A, Arachalur Road, Vilakethi, Erode, Tamil Nadu- 638109.

... Petitioner Vs.

1.The State Tax Officer, Office of the Commercial Tax Officer, Kodumudi Assessment Circle, Commercial Taxes Building, North Pradhakshanam Road, Karur- 639001.

2.Deputy Commissioner (CT), Salem ... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records relating to the impugned proceedings passed by the 15t Respondent in order vide GSTIN No: 33AASFK1813F1Z1/2020-21 dated 25.02.2025 along with summary of order in FORM GSTDRC07 bearing no.ZD330225263028N dated 25.02.2025 passed under section 73 of the act along with consequential proceeding of acknowledgment for submission of appeal in FORM GST APL 02 vide ref no. ZD330725172501J dated 17.07.2025 issued by 2nd Respondent for FY 2020-21 to quash the same For Petitioner : Ms.R.Hemalatha For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

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