BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 26.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

and

W.M.P(MD)Nos.26886 & 26888 of 2025

Tvl New Bell Brand Umbrella Mfg.Coy,

Represented by its Proprietor

Abdul Gani,

93, South Avani Moola Street,

Madurai – 625 001. ... Petitioner

Vs.

The State Tax Officer /

The Commercial Tax Officer,

South Avani Moola Street Assessment Circle,

Madurai – 20. ... Respondent

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus to call for the records of the respondent in GSTIN:33AALPA6445L1ZN dated 25.12.2023 relating to the year 2017-18 and the Form GST DRC-07 dated 25.12.2023 issued in Reference No.ZD3312231918659 and uploaded in the portal, quash the same and further direct the respondent

to pass order afresh after affording an opportunity to the petitioner to file their objections with supporting documents.

For Petitioner : Mr.A.Chandra Sekaran For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

Heard both sides.

2.The petitioner had suffered the impugned order at the hands of the respondent. It is an ex parte order. The petitioner states that sinc