BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 16.12.2025

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

& W.M.P.(MD)No.28550 of 2025

Tvl. KVS Company

Rep. by its Proprietor Sannasi Bhuvaneswari

No.17/26W, Karuppannan Street

Bodinayakanur, Theni District - 625 513.

... Petitioner

Vs.

The Commercial Tax Officer/State Tax Officer

Bodinayakanur Theni District

... Respondents

Prayer:

Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorarified Mandamus, calling for the impugned assessment order on the file of respondent vide GSTIN 33CGQPB0820F1ZX/2018-19 summary order reference number ZD330424122278M dated 16.04.2024 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment

proceedings for the year 2018-19.

For Petitioner : Mr.Raja.Karthikeyan

For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging the impugned order dated 16.04.2024 passed by the respondent.

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

3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

4. The