BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 02.01.2026

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

& W.M.P.(MD)Nos.29097 & 29098 of 2025

M/s. Chendur Pandi Engineering Works

Represented by its Proprietor, Balaganesan

S/o. Sendurpandi

No. 2/22C, North Street,

Muthaiahpuram, Tuticorin.

... Petitioner

Vs.

1. The Deputy Commissioner (GST)

Madurai camp at Tirunelveli

Ground Floor, C.T. Buildings,

A.R. Line Road, Tirunelveli-627002.

2. State Tax Officer /Commercial Tax Officer

State Tax Commercial Tax Office

Tuticorin -II, Assessment Circle,

No.6R, North Cotton Road

Thoothukudi, Tuticorin.

Tamil Nadu-628001.

... Respondents

Prayer:

Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorari, to call for the records pertaining to the order passed by the 2^nd respondent in Order No. ZD330723138242P/

2019-2020/ 31.07.2023/ GSTIN 33AHAPS4313F1ZS and quash the same as illegal.

For Petitioner : Mr.Muthu Kumar Raja S For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging the impugned order dated 31.07.2023 passed by the 2^nd respondent.

2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the r