IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26.11.2025 CORAM:

THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM AND THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.A.No. 3600 of 2025 and C.M.P.No.29671 of 2025 S.K.Enterprises, Rep. By its Proprietor, Tr.S.Kangaraj, No.112, 100 Feet Road, Vadapalani, Chennai – 600 026. ...Appellant Vs.

Assistant Commissioner (ST), Vadapalani Assessment Circle, No.1, Ground Floor, PAPJM Annex Building, Greams Road, Chennai – 600 006. ...Respondent PRAYER: The Writ Appeal filed under Clause 15 of the Letters Patent praying to set aside the order passed in W.P.No.23804 of 2025 dated 03.07.2025.

For Appellant : Mr.J.Adithya Reddy for Mr.Manoharan S Sundaram For Respondent : Mr.T.N.C.Kaushik, Addl. Govt. Pleader (Taxes)

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J U D G M E N T

(Judgment of the Court was delivered by MOHAMMED SHAFFIQ, J.)

The present Writ Appeal is filed against the orders of the learned Judge in W.P.No.23804 of 2025, whereby, Writ Petition filed challenging the order of assessment dated 23.10.2024 was rejected on the premise that the petitioner had been afforded adequate opportunity.

2. Petitioner is a works contractor and registered under the GST Act.

Petitioner is allotted to State