BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 08.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P.(MD)Nos.391 & 392 of 2026 Tvl Tamil Nadu Mobiles Rep. by its Proprietor M.Nazeer Ahamed No.3170/1, East Main Street Pudukkottai, Tamil Nadu - 622001.

... Petitioner in both cases Vs.

The State Tax Officer Pudukkottai 1 Assessment Circle, Pudukkottai.

... Respondent in both cases Common Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the impugned assessment order on the file of respondent vide GSTIN. 33AEWPN3143D1ZJ/2017-18 dated 26.06.2024 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2017-18.

calling for the impugned assessment order on the file of respondent vide GSTIN. 33AEWPN3143D1ZJ/2019-20 dated 29.08.2024 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2019-20 For Petitioner in both cases : Mr.Raja.Karthikeyan For Respondent in both cases : Mr.R.Suresh Kumar, AGP

COMMON ORDER

These writ petitions have been filed chall