IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 16-12-2025

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN

and W.M.P. Nos.54895 & 54897 of 2025

Rathinam Shanmugam,

Proprietor of JRV Constructions,

No.4, Thiruvalluvar Street,

Kambar Nagar, Madhavaram MMC,

Chennai 600 051.

..Petitioner(s)

Vs

1. The Deputy State Tax Officer,

Manali Assessment circle,

Room No. 101, 1^st floor,

Integrated C.T Buildings,

Chennai 600 003.

2. The Assistant Commissioner (ST),

Manali Assessment Circle,

No.32 Integrated Commercial Taxes Complex,

Elephant Gate Bridge Road,

Chennai 600 003.

..Respondent(s)

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records of the 1st respondent Show cause notice in Form GST DRC01 dated 28.06.2023 and the consequential order in GSTIN 33BEFPS9086A1ZE/2017-18 dated 28.11.2023 and the order passed by the 2nd respondent in GSTIN- 33BEFPS9086A1ZE/2017-18 with Form GST SPL-07 dated 18.09.2025, quash

the same and further direct the 2^nd respondent to grant benefit on the waiver of interest and penalty by issuance of Form GST SPL 05.

For Petitioner(s): Mr.V.Sundareswaran For Respondent(s): Mrs.K.Vasanthamala, Governmen