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2026 DAILYLAW 55202 (MAD)

Tvl. N V R and Co. v. The State Tax Officer/ Commercial Tax Officer

WP(MD)/260/2026 · 2026-07-23

M Dhandapani

Transfer Petitionbody2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

W.P(MD)No.260 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 23.07.2026 CORAM THE HONOURABLE MR.JUSTICE M.DHANDAPANI W.P(MD)No.260 of 2026 and W.M.P(MD)Nos.272 & 273 of 2026 Tvl. N V R and Co., Represented by its Proprietrix, V.Vasanthi, No. 4/441, Kulloorchandai Road, Virudhunagar – 626 001. ... Petitioner Vs 1.The State Tax Officer/ Commercial Tax Officer, Virudhunagar - II Assessment Circle, Virudhunagar. 2.The Assistant Commissioner (ST), (Audit Officer), Aruppukottai Assessment Circle, Aruppukottai. ... Respondents 1/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.260 of 2026 PRAYER: Writ Petition filed under Article 226 of Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records on the file of the first respondent passed in GSTIN : 33ABDPV3322N1ZI/ 2021-22 dated 22.10.2025 and the Form GST DRC-07 issued in Reference No.ZD331025227463S dated 23.10.2025 and uploaded in the portal and quash the same as illegal, invalid, against the principles of natural justice and against the Provisions of the Goods and Services Tax Acts, 2017 and for a direction to the first respondent to pass order afresh after affording an opportunity to the petitioner to file their objections along with supporting documents and thereafter affording an opportunity of personal hearing to the petitioner. For Petitioner : Mr.A.Chandra Sekaran For Respondents : Mr.R.Parthiban counsel for State of Tamil Nadu ORDER The learned counsel appearing for the petitioner seeks the permission of this Court to withdraw the Writ Petition and he has also made an endorsement to that effect. 2/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.260 of 2026 2.Recording the submission and endorsement made by the learned counsel appearing for the petitioner, this Writ Petition is dismissed as withdrawn. No costs. Consequently, connected Miscellaneous Petitions are closed. 23.07.2026 NCC : Yes / No Index : Yes / No ps Note: Issue Order Copy on 23.07.2026. To 1.The State Tax Officer/ Commercial Tax Officer, Virudhunagar - II Assessment Circle, Virudhunagar. 2.The Assistant Commissioner (ST), (Audit Officer), Aruppukottai Assessment Circle, Aruppukottai. 3/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.260 of 2026 M.DHANDAPANI, J. ps W.P(MD)No.260 of 2026 23.07.2026 4/4 https://www.mhc.tn.gov.in/judis