IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.04.2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN W.P.No.13888 of 2026 and W.M.P.Nos.15119 & 15120 of 2026 Nanda Kumar Nisha, Proprietrix of Tvl. Navtek, 10-C, Masilamani Street, T. Nagar, Chennai - 600 017 Tamil Nadu, India.

..Petitioner Vs

1. Commercial Tax Officer/ State Tax Officer T. Nagar, Central - III, Chennai Central Tamil Nadu, T. Nagar Assessment Circle, 46, Greenways Road, Chennai - 600 028.

2. Deputy Commissioner (ST)

Central III Zone, Greams Road, Chennai - 600 006.

..Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the file of the 1st Respondent Order passed by the 1st Respondent in Ref No. ZD330824307409C u/s 73 of the Act with Summary of the order in Form GST DRC-07 and attachment of order in GSTIN 33ADAPN2530M1ZR/2019-20 all dated 31.08.2024 for the FY 2019-20 and consequential notice in GSTIN 33ADAPN2530M1ZR dated 23.02.2026 issued by the 2nd respondent and quash the same as illegal, contrary to record and against the principles of natural justice.

For Petitioner : Mr.Pramodh Kumar Chopda, Senior Counsel for Ms.P.Ar