BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT

DATED: 02.12.2025

CORAM

THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY

and

W.M.P.(MD)Nos.27615 & 27616 of 2025 M/s.Dharmarathina Textile Private Limited,

Rep by its Managing Director,

No.187-B, Madurai Road,

Aruppukkottai,

Virudhunagar District. ... Petitioner

Vs.

1.The Assistant Commissioner (ST) (FAC),

Aruppukkottai,

Virudhunagar District.

2.The Deputy Commissioner (GST), 4th Floor, Commercial Tax Building,

Dr.S.V.K.S. Thangaraj Salai,

Madurai. ... Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records relating to the impugned order in GSTIN : 33AACCG4849G1ZO/

2019 – 2020 dated 23.08.2024 passed by the first respondent and quash the same.

For Petitioner : Mr.S.Saravana Kumar For Respondents : Mr.J.K.Jayaselan, Government Advocate

O R D E R

Challenge has been made against the impugned order in GSTIN : 33AACCG4849G1ZO/ 2019 – 2020 dated 23.08.2024 passed by the first respondent.

2.With the consent of the parties, this Writ Petition is taken up for final disposal at the admission stage itself.

3.Learned Counsel for the petitioner would submit that initially a show ca