IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17-12-2025

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN

AND

WMP Nos. 54305 & 54306 of 2025 Tvl. Hindustan Marketing Company,

Rep. By P.Logaraj,

Proprietor,

No.101, Sri Lakshmi Perumal Nagar,

West Kattukottai, Thangamtheerthapuram,

Viluppuram 606 201.

..Petitioner(s)

Vs

The Deputy Commercial Tax Officer (ST),

Kallakurichi Assessment Circle,

Kallakurichi, Cuddalore.

..Respondent(s)

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records of the Respondent’s order dated 16.11.2023 in GSTIN number (33ADCPL2440C1ZB) pertinent to the assessment year 2017–2018 which subsequently culminated in order dated 03.06.2024 passed by the Respondent in Rejection of Rectification application filed by the Petitioner vide GSTIN No. (33ADCPL2440C1ZB) and quash the

same.

For Petitioner(s): Mr.K.Narayanan For Respondent(s): Mr.C.Harsharaj,

Special Government Pleader

O R D E R

Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondent.

2.This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the lea