WP No. 6623 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 6623 of 2026 and WMP Nos.7191 & 7193 of 2026 Maafresh Agro Foods Private Limited, Rep by its Managing Director, S.Sivakumar,S-244/2,4, Paiyur Village, KAVERIPATTINAM, KRISHNAGIRI,635 112 ..Petitioner Vs 1. The Assistant Commissioner (ST), Krishangiri Assessment Circle, First floor, Integrated Commercial Taxes Building, Krishangiri-635 115. 2. The Deputy Commercial Tax Officer, KRISHNAGIRI ASSESSMENT CIRCLE, First Floor ,Integrated Commercial Taxes, Building, KRISHNAGIRI- 635 115. ..Respondents Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for the records relating to the impugned order in DRC-07 vide Reference Number ZD 331 022 004 389V Dated 06.10.2022 passed by the 1st respondent and the consequential demand notice in GSTIN: 33AAFCM7328B1ZT/2018-19 Dated 16.12.2025 issued by the 2nd Respondent and quash the same as arbitrary, illegal. https://www.mhc.tn.gov.in/judis WP No. 6623 of 2026 __________ Page2 of 4 For Petitioner : Mr. S. Ramanan For Respondents : Mr. T.N.C. Kaushik, Additional Government Pleader ORDER The Writ Petition is disposed of after recording the submission made on behalf of the respondents that only the summary order in GST DRC-07 has only been passed and that the detailed order has not been passed by the 1st Respondent. 2. Recording the above submission, the matter is remitted to the 1st Respondent to pass a fresh order in GST DRC-07, along with the detailed order, after affording an opportunity of hearing to the petitioner. 3. Accordingly, the Writ Petition stands disposed of. No costs. Consequently, connected miscellaneous petitions are also closed. 04-03-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No klt https://www.mhc.tn.gov.in/judis WP No. 6623 of 2026 __________ Page3 of 4 To 1. The Assistant Commissioner (ST), Krishangiri Assessment Circle, First floor, Integrated Commercial Taxes Building, Krishangiri-635 115. 2. The Deputy Commercial Tax Officer, KRISHNAGIRI ASSESSMENT CIRCLE, First Floor, Integrated Commercial Taxes Building, KRISHNAGIRI- 635 115. https://www.mhc.tn.gov.in/judis WP No. 6623 of 2026 __________ Page4 of 4 C.SARAVANAN, J. klt WP No. 6623 of 2026 and WMP Nos.7191 & 7193 of 2026 04-03-2026 https://www.mhc.tn.gov.in/judis