BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated : 18.02.2026 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & WMP.(MD)Nos.3695 & 3698 of 2026 Sri Ponkaliamman Contractor, 89, Kamarajar Colony, Mannachanallur Taluk, Trichy Through its Proprietor, R.Muthulakshmi ... Petitioner Vs.

1.The Joint Commissioner (Appeals)

GST, Cantonment, Trichy.

2.The Deputy Commercial Tax Officer/

Lalgudi Assessment Circle, Lalgudi, Ariyalur, Trichy.

... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records relating to the impugned orders passed by the 2^nd respondent in reference No.ZD330725357232H, dated 31.07.2025 and consequent summary order in Form GST DRC-07, dated 31.07.2025 under Section

74 of the GST Act and quash the same and consequently direct the respondents to reclassify the proceedings under Section 73 of the GST Act treating the case as one involving delay in reporting and payment of tax.

For Petitioner : Mr.T.a.Ebenezer For Respondents : Mr.R.Suresh Kumar, Addl. Govt. Pleader.

ORDER

This writ petition has been filed challenging the impugned order passed by the 2^nd respondent in referen