BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 23.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)No.1254 of 2026 Tvl. Annai Transport Represented by its Proprietor, P. Kannan GSTIN 33FGCPK3391D1ZN

10-3, Echan Vilai Sandhaiyady Agasteeswaram, Kanniyakumari 629703.

... Petitioner Vs.

The Deputy State Tax Officer Nagercoil Rural Assessment Circle Commercial Taxes Buildings, Nagercoil.

... 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 GSTIN 33FGCPK3391D1ZN /2020-21 dated 27.01.2025 for the assessment year 2020-21 passed by the Respondent under section 73 of TNGST Act 2017 and to quash the Same as cryptic, non- application of mind, illegal , arbitrary, wholly without jurisdiction and direct the respondent to pass an assessment order afresh after affording due opportunity of personal hearing.

For Petitioner : Mr.Sudalai Muthu N For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging the impugned order dated 27.01.2025 passed by the respondent.

2. Mr.R.Suresh Kumar, learned Additional Government Pl