BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 07.01.2026

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

& W.M.P.(MD)No.140 of 2026

Tvl Bharathi Traders

Represented by its Proprietor P. Jayakumar

GSTIN 33AVPPJ0222P1ZG

102/7, NA, Ariyalur Main Road

Kallakudi Post, Tiruchirappalli 621651.

... Petitioner

Vs.

The State Tax Officer

Lalgudi Assessment Circle

Commercial Taxes Buildings

Lalgudi, Trichy.

... Respondents

Prayer:

Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in GSTIN 33AVPPJ0222 P1ZG /2017-18 dated 27.12.2023 for the assessment year 2017-18 passed by the Respondent under section 74 of TNGST Act 2017 and to quash the same as cryptic, non application of mind, illegal , arbitrary, wholly without jurisdiction and direct the respondent to proceed afresh,

if at all required, only under Section 73 of the TNGST Act, after affording due opportunity of personal hearing to the Petitioner.

For Petitioner : Mr.Sudalai Muthu N For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging the impugned order dated 27.12.2023 passed by the responden