BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 21.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)No.991 of 2026 Tvl. MRM Power Consultants Represented by its Proprietor M.R. Murugesan.

GSTIN 33AARPM9072H1Z9.

13, Krishnaraya Road Agraharam Tamil Sangam Salai Madurai - 625001.

... Petitioner Vs.

The Assistant Commissioner (ST)

Tamilsangam Salai Assessment Circle Commercial Taxes Buildings K.K.Nagar, Madurai-20.

... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records on the file of the respondent in GSTIN 33AARPM9072H1Z9/2020-21 dated 24.02.2025 for the assessment year 2020-21 passed by the Respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, barred by limitation, non-speaking, illegal , arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording opportunity of being heard.

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 24.02.2025 passed by the respondent.

2. Mr.R.Suresh Kumar, learned A