IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 02.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.50192 of 2025 and WMP Nos.56151 & 56152 of 2025 Sakthivel Lakshmi Kiruthika [Trade Name : Lakshmi Infrastructure]

Rep by its Proprietrix, No.48/14, Radial House, Anna Nagar West Extension, Chennai – 600 121. ... Petitioner Vs.

1.Assistant Commissioner (ST) (FAC)

(Review) Central -I, Chennai – 6.

2.Assistant Commissioner, Koyambedu : Central -I -

Chennai Central : Tamil Nadu. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records of the order of assessment in Form DRC-07 bearing Ref No.ZD331025157498A in GSTIN / ID : 33AGUPL5014H1ZD/APR 2024 – MAR 2025 dated 15.10.2025 passed by the second respondent under Section 74 of the TNGST Act and to quash the same as illegal and arbitrary and further to direct the second respondent to pass fresh orders of assessment after considering the E-

way bills and documents submitted by the petitioner on 18.07.2025.

For Petitioner : Mr.R.Ganesh Kanna For Respondent : Mrs.P.Selvi Government Advocate

ORDER

Mrs.P.Selvi, learned Government Ad