IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 27.10.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

and

W.M.P. No. 44873 of 2025

New Style One Mens Wear,

Rep., by its Proprietor,

Mohammed Ibrahim Mohammed Rafeek ... Petitioner

Vs.

1.The Assistant Commissioner (ST),

Chengalpattu Assessment Circle,

No.16A, 1st Floor, First Main Road,

Anna Nagar, Chengalpattu – 603 001.

2.The Deputy Commissioner (ST),

GST Appeal, Chengalpattu Assessment Circle,

Chennai -VI. ... Respondents

Writ Petition is filed under Article 226 of the Constitution of India, for

issuance of a Writ of Certiorari, to call for the records on the file of the 2nd respondent in his order passed against the petitioner in

GSTIN/ID:33CTNPM6397L1ZT/2019-20 dated 17.06.2025 and quash the same.

For Petitioner : Mr. G. Saravanan For Respondents : Mr. V. Prashanth Kiran, Government Advocate

O R D E R

This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Government Advocate for the Respondents.

2. In this Writ Petition, the Petitioner has challenged the impugned order dated 17.06.2025, passed under Section 74 of the respective GST Enactments. The impugned order was