BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 06.01.2026

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

& W.M.P.(MD)No.91 of 2026

M Gnanaraj, Contractor

GSTIN 33ALCPG1492M1Z4 146/42A, Mission Koil Street

Rajapalayam, Virudhunagar-626117.

... Petitioner

Vs.

The Assistant Commissioner (ST) 2 Rajapalayam - Il Assessment Circle,

Commercial Taxes Buildings,

Rajapalayam

... 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 relating to the impugned assessment order in GSTIN 33ALCPG1492M1Z4 dated 29.04.2025, passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, for the assessment year 2022-23 and quash the same as illegal, arbitrary, without jurisdiction and in violation of Sections 14, 75 and 169 of the TNGST Act and the

principles of natural justice, and consequently forbear the Respondents from taking any coercive recovery action pursuant thereto.

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 29.04.2025 passed by the respondent.

2. Mr.R.Suresh Kumar, learne