IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 27.10.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

W.P. No. 4 0318 of 2025

and

W .M.P. Nos. 4 5286 & 4 5 287 of 2025

M/s. Pneumatic Controls,

Represented by its Proprietor,

B. Vijai Krishna,

No. 452/05, Govamur,

Naickanpalayam,

Coimbatore – 641 020. ... Petitioner

Vs.

The Assistant Commissioner (ST) (FAC),

Periyanaickanpalayam Circle,

Coimbatore. ... Respondent

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

issuance of a Writ of Certiorari, to call for the records of the respondent in his assessment proceeding in GST: 33AADFP8540M1ZZ/2020-21 dated 25.02.2025 and the consequential order of Rejection of Rectification Petition

passed by the respondent in Reference No. ZD330925232781A dated

19.09.2025 and quash the same.

For Petitioner : Mr. B. Raveendran For Respondent : Mrs. P. Selvi, 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 Respondent.

2. In this Writ Petition, the Petitioner has challenged the order dated

25.02.2025 passed under Section 73 of the respective GST Enactments