IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 19.11.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

W.P.No. 45114 of 2025

and

WMP.Nos.50256 & 50259 of 2025

M/s.The Kumaran Ginning Mills Rep by its Partner Mr.K.Ganesan

33/1B, Kulathupalayam Pirivu

S.Periyapalayam Post

Tiruppur, Tamilnadu – 641607 ….Petitioner

Vs.

1.The State Tax officer

Integrated Commercial Taxes Building

3rd floor, No.400/1,7,8,46 Pudhur ‘B’Village

Chennimalai Assessment Circle

Erode, Tamil Nadu – 638002 2.The Assistant Commissioner

Chennimalai Assessment Circle

Erode, Tamil Nadu . ..Respondents

Prayer : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records of the Impugned Rectification Order in Ref.No.ZD3311241330261 dated 18.11.2024 under Section 161 of the CGST/TNGST Act, 2017 and uploaded the same along with the summary of order in DRC 08 for the Financial year 2017-18 from the files

of the first respondent herein, quash the same.

For Petitioner : Mr.Aparna Nandakumar

For Respondent: Mr.C.Harsha Raj

Special Government Pleader

ORDER

Mr.C.Harsha Raj, learned Special Government Pleader takes notice for the Respondent.

2. This Writ Petition is being disposed