IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-03-2025 CORAM THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY WP No. 553 of 2025 AND WMP NO. 667 OF 2025,WMP NO. 666 OF 2025 M/s Gus Clothing Company now known as M/s Gus Clothing Private Limited Rep.by its Managing Director Sri.G.Umashankar, No.2/547 1st Floor, Uthukuli Road, Sarkar Periyapalayam, Tiruppur 641607 Petitioner(s)

Vs

1. The Assistant Commissioner (ST)

Chennimalai Assessment Circle S.F. No

400 / 1, 7, 8, 46 Pudhur, “B” village Ring Road, Erode 638 002.

2.The Deputy Commissioner (ST)(GST)Appeal Erode and Salem Integrated New Commerical Taxes Building 3rd Floor, SF No.400/1, 7,8, No.46, Pudhur B-Village, Erode 638002 Respondent(s)

PRAYER:-Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for the records of the first respondent in GSTIN 33AADFG1109M1ZP/ 2019-20 dated 31/08/2024 and the consequential order of rejection of appeal by the second respondent in ROC No.4080/2024/A1 dated 09/12/2024 and quash the same.

For Petitioner(s): Mr.Raveendran B For Respondent(s): Mr.C.Harsha Raj, Special Government Pleader (t)

ORDER

This writ petition has been filed by the petitioner s