BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 22.10.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN AND W.M.P.(MD)No.2688 of 2025 M/s.Century Apparels Private Ltd., Rep. by its Director, Mr.Reuben Swamidoss, 36, Landans Road, Kilpauk, Chennai – 600 010. ... Petitioner Vs.

Deputy State Tax Officer(Intelligence), Roving Squad II, Madurai. ... Respondent Prayer: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, to call for the impugned order of the respondent passed in Form GST MOV-09 in O.R.No.767/2024-2025 MADURAI RS-II dated 01.09.2024 and quash the same and issue any other writ.

For Petitioner : Mr.N.Murali For Respondent : Mr.R.Suresh Kumar, Additional Government Pleader.

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O R D E R

Heard both sides.

2.The writ petitioner is a company engaged in manufacturing of garments. The head office is located in Chennai and the manufacturing unit is in Tirupur. On 01.09.2024, the petition- mentioned goods were moved from Tirupur to Tuticorin for export to Ireland. The vehicle transporting the goods was detained at Valayankulam Toll Plaza and inspected. The driver of the vehicle informed the Inspector-official that the goods are b