IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP Nos.12382 & 12384 of 2026 Tvl. SANTHOSH & CO (Rep by its proprietor, Mrs.Vadivel Yamuna), 24, G. N. T. Road, Moolakadai, Chennai, 600060.

..Petitioner(s)

Vs The Commercial Tax office Madhavaram Assessment circle Room No.105, First floor, Integrated commercial Taxes Building, Wall Tax Road, Chennai-600 003 ..Respondent(s)

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records on the files of the Respondent herein in the impugned order in FORM GST DRC 07 with Reference No. ZD330125243864H dated 27.01.2025 along with the detailed order in GSTIN /33ACIPY3171G1ZG/ 2017-18 dated 27.01.2025 for the tax period July 2017-March 2018 and quash the same.

For Petitioner(s): Mr.Kamala Kanth S For Respondent(s): Mrs.P.Selvi Government Advocate

ORDER

Mrs.P.Selvi, learned Government Advocate 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 the Respondent.

3. I