IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 20.11.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN

and

W.M.P.No.28874 of 2025

Tvl. Excellent Engineering Enterprises,

Rep, by its Proprietor Mr. Youssouf Mustansir,

No.55, Rangakonar Street,

Kattoor, Coimbatore – 641 009. ... Petitioner

Vs.

The State Tax Officer,

Ram Nagar Assessment Circle,

Coimbatore, Tamil Nadu. ... Respondent

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

issuance of a Writ of Certiorari, calling for the records of the Impugned Assessment Order in Ref. No. ZD3311242908980 dated 29.11.2024 under Section 74 of the CGST/TNGST Act, 2017 and uploaded the same along with the summary of order in DRC-07 for the Financial Year 2022-2023 from the

files of the respondent herein, quash the same.

For Petitioner : Mrs.Aparna Nandakumar For Respondent : Mrs.P.Selvi Government Advocate

ORDER

The petitioner is before this Court against the impugned Assessment Order dated 29.11.2024 passed by the Respondent under Section 74 of the respective GST enactments for the tax period 2022-2023, which preceded a Show Cause Notice issued in DRC-01 dated 28.02.2024.

2. The petitioner appears to have purchased a vehicle (a luxury ve