IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 08.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.55735 and 55736 of 2025 Rajarajeswari Paper Products Private Limited, Represented by its Director CHIDABARAM MALARVIZHI

100/3, Kurudampalayam Village, K.Vadamadurai Post, Coimbatore, Tamil Nadu – 641 017. ... Petitioner Vs.

State Tax Officer, Periyanaicken Palayam Assessment Circle, Coimbatore 641 018. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records relating to the impugned order bearing GSTIN:33AADCR2874F1ZH/2020-2021 dated 25.02.2025, along with the DRC 07 bearing reference no.ZD330225252809A dated 25.02.2025 passed by the Respondent and quash the same.

For Petitioner : Mr.V.D.Gokula Krishna For Respondent : Mr.V.Prashanth Kiran, Government Advocate ***************

O R D E R

In this writ petition, the petitioner has challenged the order dated

25.02.2025 in Form GST DRC-07 passed for the tax period 2020-2021which preceded a Show Cause Notice in DRC-01 dated 14.11.2024 to which the petitioner failed to reply and thus suffered the impugned order.

2. The impugned order