BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 18.12.2025

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

W.M.P.(MD)No.28742 of 2025

Tvl M.Muthukumar Store

Rep. by its Proprietor

Muthuramalingam Solayanchetti Muthukumar

S/o.Muthuramalingam

10/36, Main Road

Karungalakudi, Madurai District-625 101

... Petitioner

Vs.

1. The Commissioner Of Commercial Taxes

O/o.The Principal and Special Commissioner of Commercial Taxes

Ezhilagam, Chepauk, Chennai-600 005.

2. The Deputy State Tax Officer I

Melur Assessment Circle

Commercial Taxes Complex,

Dr.Thangaraj Salai, Madurai-625 020

... Respondents

Prayer:

Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorari, calling for records pertaining to impugned order of the 2^nd Respondent in Ref.No.ZD330225103768I/

2021-21 dated 12.02.2025 and quash the same.

For Petitioner : Mr.R.Veeramanikandan For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging the impugned order dated 12.02.2025 passed by the 2^nd respondent.

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

3. By consent of the parties, the main writ petition is taken up for d