BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 06.01.2026

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

& W.M.P.(MD)No.104 of 2026

M/s. Hi Tech Foams

Rep by its Managing Partner X.R.Jerom Martin

11, Madurai Integrated Textile Park Ltd.

Thathampatti Village, Vadipatti Taluk

Madurai 625218

... Petitioner

Vs.

State Tax Officer

Madurai Rural West Assessment Circle

Madurai

... Respondents

Prayer:

Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorarified Mandamus, calling for the records of the impugned order vide proceedings in GSTIN No. 33AAHFH3859D1ZI/2019-20 dated 27.8.2024 on the file of the respondent and quash the same as illegal and consequently permit the petitioner to file appeal against the impugned order by condoning the

delay

For Petitioner : Mr.I.Sam Jegan For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging the impugned order dated 27.08.2024 passed by the respondent.

2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondents.

3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

4. The learned couns