W.P. No.739 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 29.01.2025 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.739 of 2025 and WMP.Nos.907 & 908 of 2025 Revathi ... Petitioner Vs. Deputy Commercial Tax Officer, Jurisdiction: Thirupattur, Thirupattur: Vellore: Tamil Nadu, Thirupattur – Tamil Nadu. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India seeking for a Writ of Certiorarified Mandamus, call for the records on the file of the Respondent passed in GSTIN 33AGCPR4624D1ZR along with order u/s 73 and Form GST DRC – 07 both having Reference No.ZD3304242358479 and all dated 29.04.2024 for the tax period April 2018 – March 2019 relating to Financial Year (FY) 2018-19 and quash the same as illegal contrary to the provisions of the TNGST/CGST Acts and in violation of principles of natural justice and fair play and direct the respondent to reverse the suo moto debiting of the Electronic Credit Ledger of the petitioner. For Petitioner ... Mr.T.Pramod Kumar Chopda, Senior Advocate For Respondent ... Mr.C.Harsha Raj Additional Government Pleader 1/4 https://www.mhc.tn.gov.in/judis W.P. No.739 of 2025 ORDER The present writ petition is filed challenging the order dated 29.04.2024 that it is without jurisdiction inasmuch as the notice in DRC – 01 while being issued contained the attachment of the notice relating to Rainbow T.V.Centre which is a dealer different from that of the petitioner and thus the impugned order, which is made on the basis of the said DRC – 01 which relates to some other taxable persons cannot be sustained. 2. On this being pointed out, the learned counsel for the respondent would request that they may be granted liberty to redo the assessment. 3. In view thereof, the impugned order is set aside. Liberty is granted to the respondent to redo the assessment in accordance with law. 4.Accordingly, this Writ Petition stands disposed of. No Costs. Consequently, the connected miscellaneous petitions are closed. Speaking (or) Non Speaking Order Index : Yes/ No 29.01.2025 Neutral Citation: Yes/No sms 2/4 https://www.mhc.tn.gov.in/judis W.P. No.739 of 2025 To Deputy Commercial Tax Officer, Jurisdiction: Thirupattur, Thirupattur: Vellore: Tamil Nadu, Thirupattur – Tamil Nadu. 3/4 https://www.mhc.tn.gov.in/judis W.P. No.739 of 2025 MOHAMMED SHAFFIQ, J. sms W.P. No.739 of 2025 and WMP.Nos.907 & 908 of 2025 29.01.2025 4/4 https://www.mhc.tn.gov.in/judis