BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 09.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P.(MD)Nos.697 & 698 of 2026 M/s. SURYA TEXTILE Represented by its Proprietor K. Dhanabalan.

GSTIN 33AWHPD7052J1ZM

47, Gandhipuram Middle Street Sengunthapuram, Karur - 639002 ... Petitioner Vs.

The Superintendent of GST and Central Excise Karur II Range, Gowripuram Extension Anna Nagar, Karur 639002.

... 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 Order in original No 41/2024-GST dated 06.08.2024 passed by the Respondent under section 73 of CGST Act 2017 and to quash the same as cryptic, barred by limitation, non-speaking, illegal , undue enrichment, without jurisdiction in view of Amended/inserted Section 16(5) of the TNGST Act 2017 as amended by Finance (No.2)

Act 2024 further direct the respondent to pass an 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 by the petitioner/taxpayer, who is registe