BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 12.12.2025

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

& W.M.P.(MD)Nos.28217 & 28215 of 2025

Shree J.V. Agency

Rep. by its Proprietor Jeya Murugan

112A Na Keelalaxmipuram Kayalpattinam Tiruchendur

Tamil Nadu 628204.

... Petitioner

Vs.

1. The Appellate Deputy Commissioner(GST)

4th floor, Commercial Taxes Buildings,

Dr. S.V.K.S. Thangaraj Salai, Madurai -625020.

Camp office at

1st Floor, Commercial Taxes Buildings

South High Ground Road, Palayamkottai

Tirunelveli -627002.

2. Assistant Commissioner

Tuticorin-III Assessment Circle Tuticorin-III

N0.6R, North Cotton Road

Thoothukudi, Tamil Nadu- 628001.

... Respondents

Prayer:

Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorari, call for the records pertaining to the

order passed by the 2nd respondent in Order No. ZD331223111858K /2017- 2018/ dated 15.12.2023/ GSTIN 33AQPPJ3377A1ZZ in respect of the periods from April 2017 - March

2018 to 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 15.12.2023 passed by the 2^nd respond