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

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.2885 and 2888 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:33C1CPS8227H1Z4/2020-21 along with the consequential DRC-07 Order issued under Sec 73 of the CGST Act, 2017, vide Reference No.ZD331024227453V both dated 29.10.2024, 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