IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 20.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.14138 of 2025 M/s. Sri Baba Property Developer, Rep. By its Partner, Mr.K.Peachiappan, 1/11, K.S.Complex, 1^st Floor, TVS Nagar, Edayarpalayam, Coimbatore, Tamil Nadu: 641 025. ... Petitioner Vs.

1. The Assistant Commissioner (ST), Veladipalayam Circle, Coimbatore.

2. Commissioner of GST (Appeals), State GST Department, Coimbatore.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari calling for the records of the impugned order in Ref.No.ZD331223294868Z dated 31.12.2023 issued under Section 74 of the CGST/TNGST Act, 2017 for the financial Year 2017-18 and uploaded along with summary of order in DRC07 from the files of the first respondent herein, Quash the same.

For Petitioner : Ms. Aparna Nandakumar For Respondents : Mr.C.Harsha Raj Special Government Pleader

ORDER

This writ petition is taken up for final hearing and disposal without expressing any opinion on the merits of the case.

2. In this case, the petitioner has challenged the assessment order dated

31.12.2023 in Form GST DRC – 07 passed by