BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Date : 09/02/2026 CORAM The Hon`ble Mr.Justice KRISHNAN RAMASAMY WP(MD). No.2963 of 2026 and WMP(MD) No.2453 of 2026 Tvl. Krishna Technologies and Services represented by its Proprietor K.Subash 2/418-1 Vadiyur Road, Maruthupuram Parankuntrapuram Tirunelveli District 627 859 ... Petitioner Vs

1. Deputy State Tax Officer II, Tenkasi Circle, Near Yaanaipalam, Tenkasi District 627 811.

2. Deputy Commercial Tax Officer, Tenkasi Tirunelveli, Commercial Taxes Buildings, Near Yaanaipalam, Tenkasi District 627 811. ... Respondents PRAYER :-Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of CERTIORARI calling for records pertaining to the impugned order passed by the passed by the 1st Respondent in Form GST DRC-07, GSTIN 33EEUPS0980F1Z1/ 2020-2021 dated 17.02.2025 and consequential order passed by the 2^nd respondent vide his proceedings in Reference No. ZD3306253424497 dated 30.06.2025 and quash the same as it is illegal, without jurisdiction, barred by limitation and in gross violation of principles of natural justice.

For Petitioner : Mr.A.Satheesh Murugan For Respondents : Mr.R.Sureshkumar