BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 08.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P.(MD)Nos.293 & 295 of 2026 M/s. Golden Horn Containers Service Represented by its Branch Manager, N. Jeyaseelan No.02/91-08, C/o. Krishna and Co.

JK Container Yard, Tiruchendur Road Athimarapatti, Thoothukudi - 628 005.

... Petitioner Vs.

1. The State Tax Officer Office of the Assistant Commissioner (ST)

Tuticorin III Circle, C.T. Buildings, 282, North Beach Road, Tuticorin - 628 001.

2. The Commercial Tax Officer Office of the Assistant Commissioner (ST)

Tuticorin III Circle, C.T. Buildings, 282, North Beach Road, Tuticorin - 628 001. 3. The Deputy Commissioner (CT) (Appeal)

Madurai Camp at Tirunelveli Ground Floor, C.T. Buildings A.R. Line Road, Trinelveli - 627 002.

... 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 of the impugned order passed by the 1st Respondent vide GSTIN - 33AGVPS7241L1ZN/2020-21, dated 11.02.2025 and the consequential form GST DRC-07 issued by the 2nd respondent in Reference No. ZD3302251017105, dated 11.02.2025 and order passed