BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 19.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

and

W.M.P(MD)Nos.26053 & 26054 of 2025

Tvl.Hi Tech Traders,

GSTIN: 33MZTPS9116H1ZH,

Represented by its Proprietor

Kumbaya Thevar Soundar,

1/85A, Unnamed Road,

Velur Adichehanallur,

Thoothukudi – 628 621. ... Petitioner

Vs.

The State Tax Officer (Roving Squad 5),

Commercial Taxes Building,

Reserve Line Road,

Palayamkottai,

Tirunelveli – 627 002. ... Respondent

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records pertaining to the impugned assessment order in FORM GST DRC-07 bearing reference no: ZD3303250261222/2022-23 dated 05.03.2025

issued by the Sole Respondent and quash the same.

For Petitioner : Mr.S.Durai Raj For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

Heard both sides.

2.The petitioner challenges the impugned assessment order dated

05.03.2025 whereby he has been called upon to pay the penalty to the tune of Rs.1,14,19,366/- (Rupees One Crore Fourteen Lakhs Nineteen Thousand Three Hundred and Sixty Six only). The said order was only uploaded in the web portal and no