IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 18.03.2025 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.9300 of 2025 & W.M.P.Nos.10441 & 10442 of 2025 Tvl.A.Shameel Ahmed & Co., (Now Defunct), Rep by its Proprietor, Mr.Aamina Shameel Ahmed, Residing at 9/4, Noor Ahmed Street, Pernambur, Vellore 635 810 ... Petitioner Vs.

The Deputy Commercial Tax Officer II, Gudiyatham (West) Assessment Circle, Integrated CT Building, Parasuramanpatti, RS Road, Gudiyatham 632 602 ... Respondent Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the impugned proceedings of the respondent in Ref.No.BT/DRC-07/B2/3/2023 dated 28.08.2024 and the connected order under Section dated 28.08.2024 issued in Ref.No.ZD330824260009G and quash the same as passed contrary to the provisions of the CGST Act, 2017 read with TNGST Act, 2017 and also passed in contrary to the principles of natural justice.

For Petitioner : Mr.Benuel Ritesh Rajkumar, for Mr.P.Rajkumar For Respondent : Ms.P.Selvi, Government Advocate for R1

ORDER

This writ petition has been filed challenging the impugned order dated 28.08.2024 passed by the respondent.

2. M