BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 12.12.2025

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

& W.M.P.(MD)No.28276 of 2025

Tvl Sri Mahalakshmi Blue Metal

Represented by its Partner C. Selvaraj Pandi,

33BOGPS2535K1ZR,No.2/174, Ramco Road,

Kottaiyur, Virudhunagar

... Petitioner

Vs.

The Assistant Commissioner(ST)(FAC)

Commercial Tax Building

Aruppukottai.

... Respondents

Prayer:

Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorari, calling for the records in the impugned Order in GSTIN 33BOGPS2535K1ZR/2020-21 dated 12.02.2025 issued by the Respondent and quash the same as it is without

jurisdiction and clear violation of statutory provisions.

For Petitioner : Mr.S.Karunakar

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 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.

3. The learned counsel for the petitioner would submit that in this case, all notices/communications were