BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 07.01.2026

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

& W.M.P.(MD)Nos.27970 & 27972 of 2025

M/s.SELVA VILAS JEWELLERY

Represented by its Proprietor

S.Karunanandham

GSTIN 33AJKPK4102G22ZN

49/1, 21^st Street,

Mannargudi, Tiruvarur 614001.

... Petitioner

Vs.

The Superintendent of GST and Central Excise

Thanjavur-1 Range

Ponnagar, Medical College Ground

Thanjavur-613007.

... 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 Order in original No 14/2024- GST dated 02.04.2024 passed by the Respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, barred by limitation, non-speaking, illegal , undue enrichment, without jurisdiction in view of Amended/inserted Section 16(5) of the TNGST Act 2017 as amended by

Finance (No.2) Act 2024 further direct the respondent to pass an assessment order afresh after affording opportunity of being heard.

For Petitioner : Mr.Sudalai Muthu N For Respondent : Mr.R.Gowri Shankar

ORDER

This Writ petition has been filed by the petitioner/taxpayer, who is regi