IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26-11-2025 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.51595 & 51597 of 2025 Thuljaa Exim, Represented By Its Proprietor, Rupendra Rao, 796A, 1st Floor, PH Road, Thirunindravur, Chennai 600 024.

..Petitioner Vs The Assistant Commissioner (ST)

JJ Nagar Assessment Circle, Station No.PAPJM Building, Annex 2nd Floor, No.1, Greams Road, Egmore, Chennai-600 006.

..Respondent PRAYER – This Writ Petition is filed under Article 226 of the Constitution of India, seeking Writ of Certiorarified Mandamus, calling for the records of the respondent in GSTIN - 33AFYPRO626L1ZW/2020-21 dated 26.02.2025 and consequential rejection order Reference No.ZD330825185200K dated 19.08.2025 and quash the same and consequently direct the respondent to give a opportunity of personal hearing.

For Petitioner: Mr.P R Kumar For Respondent: Mr.T.NC.Kaushik, Additional Government Pleader

O R D E R

Mr.T.NC.Kaushik, learned Additional Government Pleader takes notice for the Respondent.

2.The Petitioner is before this Court against the impugned order dated

26.02.2025 passed for the Tax period 2020-21 and order dated 19.08.2025, whereby the Petitioner’s application fo