BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 22.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)Nos.1201 & 1203 of 2026 Tvl.Sri Balaji Agencies Represented by its Proprietor S.Balakumar No.5/40 Bommiah Compound Kappalur Main Road Madurai District 625 008 ... Petitioner in both petitions Vs.

The Deputy State Tax Officer 2 Thiruparankundram Assessment Circle Commercial Taxes Buildings Dr. Thangaraj Salai Madurai District 625 020 ... Respondents in both petitions Common Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for records pertaining to the impugned order passed by the Respondent vide his proceedings in GSTIN 33AYNPB5430C1ZZ/ 2019-20, dated 14.08.2024 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice and further direct the Respondent to re-do the assessment afresh after providing me an opportunity of Personal Hearing as per the provisions of the GST Act.

calling for records pertaining to the impugned order passed by the Respondent vide his proceedings in GSTIN.33AYNPB5430C1ZZ/ 2020-21, dated 14.08.2024