BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 16.12.2025

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

& W.M.P.(MD)No.28556 of 2025

M/s.GRACE TRADERS

Represented by its Proprietor J. Georaj

GSTIN. 33CDAPJ1540D1ZC

29-1, Kuruvi Pottai Karai Kadu

Near Marthoma Church, Thirparappu Road

Kulasekharam, Kanyakumari - 629161.

... Petitioner

Vs.

The Deputy State Tax Officer-1

Office of the State Tax Officer

Thuckalay-1 Assessment Circle

Commercial Taxes Buildings

Kattathurai - 629158.

... Respondents

Prayer:

Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in GSTIN. 33CDAPJ1540D1ZC/ 2020-21 dated 06.02.2025 for the assessment year 2020-21 passed by the Respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, barred by limitation, non-speaking, illegal , arbitrary, wholly

without jurisdiction and direct the respondent to pass assessment order afresh.

For Petitioner : Mr.Sudalai Muthu N For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging the impugned order dated 06.02.2025 passed by the respondent.

2. Mr.R.Suresh Kumar, l