BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 09.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P.(MD)Nos.557, 559 & 560 of 2026 M/s. Sathiah Ramesh GSTIN 33ANEPR0121Q1ZZ Represented by its Proprietor, S. Ramesh No.115/95, North 4th Street Pudukkottai - 622 001.

... Petitioner Vs.

1. The Deputy Commissioner (State Tax)

Pudukkottai Zone.

2. The State Tax Officer Pudukkottai - I Assessment Circle Commercial Taxes Department Pudukkottai District.

3. The Divisional Engineer Highways and Rural Works Department Panagal Building, Anna Salai East Gate Thanjavur - 613 001.

4. The Branch Manager Corporation Bank Door No. 1146, Avudayarkoil Road Kottaipattinam P.O., Pudukkottai - 641 619.

... 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 adjudication order dated 17.06.2025 passed by the 2nd Respondent in Form GST DRC-07, Reference No. GSTIN 33ANEPR0121Q1ZZ/2021-22, for the financial year 2021-22, together with all connected proceedings including Form GST DRC-13 dated 13.11.2025 and Form GST DRC-09 dated 10.12.2025, to the extent they relate to FY 2021-22, an