IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 28.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.2874 and 2875 of 2026 D.Saravana Kumar ... Petitioner Vs.

The State Tax Officer, Mayiladuthurai Assessment Circle, 58, Pudutheru, Pookkollai, Mayuranathar Keela Veethi, Mayiladuthurai – 609 001. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for records of the order passed by the Respondent in GSTIN:33C1CPS8227H1Z4/2018-19 along with the DRC-07 under Sec 74, Ref No.ZD330325049191Q both dated 10.03.2025 and quash the same as arbitrary, bad in law and consequently direct the Respondent to hear the matter on merits.

For Petitioner : Ms.Kushi,H For Mr.M.Narasimha Bharathi For Respondent : Mr.TNC.Kaushik, Additional Government Pleader ************

ORDER

Mr.TNC.Kaushik, learned Additional Government Pleader, takes notice for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

3. In this Writ Petition, the Petitioner has c