BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 19.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)No.803 of 2026 Tvl. RR Refreigeration Represented by its Proprietor, R. Ragunathan No.7, Dhanam Complex North Gate SS Colony Madurai - 625 010.

... Petitioner Vs.

1. The Commissioner Of Commercial Taxes O/o. The Principal and Special Commissioner of Commercial Taxes Ezhilagam, Chepauk, Chennai - 600 005.

2. The Commercial Tax Officer Madurai Rural (South) Circle Commercial Taxes Complex Dr. Thangaraj Salai, Madurai - 625 020.

... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for records pertaining to impugned order of the 2nd respondent in Ref. No.

ZD330824147940A/2019-20 dated 19.08.2024 and quash the same For Petitioner : Mr.Veeramanikandan R For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging the impugned order dated 19.08.2024 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