IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP Nos.55301 & 55303 of 2025 EI Instrumentation Private Limited Represented by its Director Bhavesh K Shah

93, Govindappa Naicken Street, Parrys, Chennai-01.

..Petitioner Vs The Assistant Commissioner (ST)

Kothawalchavadi Assessment Circle, Integrated Commercial Taxes Office Complex, Room No.312, Elephant Gate Bridge Road, Chennai-03. ..Respondent Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certirorarified Mandamus, to call upon the records of the Impugned Order of the Respondent in GSTIN 33AACE7209A1ZA/2024 -2025 dated 12.08.2025 along with Order and Summary of Order in Form GST DRC- 07 bearing Reference No ZD330825120449B dated 12.08.2025 and quash the same and consequently direct the Respondent to entertain the records, documents and reply from the Petitioner and then pass order after affording a personal hearing to the petitioner.

For Petitioner : Mr. M. Hariharan For Respondent : Mr. C. Harsharaj, Special Government Pleader

ORDER

Heard the learned counsel for the Petitioner and the learned Special Government Pleader for the Re