BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 27.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

and

WMP(MD)Nos.23734 & 23736 of 2025

C.Padmavathi ... Petitioner

Vs.

The Assistant Commissioner (State Tax),

Sivagangai Assessment Circle,

Sivagangai District. ... Respondent

Prayer: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus to call for the impugned assessment order on the file of the respondent vide GSTIN : 33BQTPP8434K1Z3/2019-20 dated 24.07.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the

assessment proceedings for the year 2019-20 and thus render justice.

For Petitioner : Ms.R.Athi Sharmila

For Respondents : Mr.R.Suresh Kumar,

Additional Government Pleader

* * *

ORDER

Heard both sides.

2.The case on hand pertains to the assessment year 2019-20.

Show cause notice was issued on 23.05.2024 and it was followed by the impugned order dated 24.07.2025. The impugned order has been passed under Section 74 of the TNGST Act, 2017. In the notice dated 23.05.2024, the assessing officer has referred to Section 73 of the Act as well as Section 74. I would have condoned this lapse. But the