BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 20.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P.(MD)Nos.848, 849, 851 to 854, 857 & 858 of 2026 M/s. Mathusamy Thangamuthu Nachiyar Having its Office at No.1F1-D5, Aringar Anna Street Kovilpatti, Thoothukudi District Tamilnadu - 628 501 Represented by its Proprietor M. Thangamuthu Nachiyar ... Petitioner in all petitions Vs.

1. The Commissioner Of Commercial Taxes Ezhilagam, Chepauk, Chennai - 600 005.

2. The State Tax Officer Office of the Commercial Taxes Department Kovilpatti - 1 Circle, Thoothukudi District Tamil Nadu.

3. The Branch Manager The Federal Bank Kovilpatti Branch.

... Respondents in all petitions Common Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records and to quash the ex-parte final order in cancelled GSTIN - 33ADXPT2445G1Z5 (2022-23) dated 04.06.2025 and consequently direct the respondents to treat the GST-TDS for FY 2022-23 as validly credited under new GSTIN - 33DXPT2445G2Z4 and to drop all proceedings initiated under the cancelled GSTIN and to forthwith defreeze the petitioners bank account.

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