BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 21.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)No.1010 of 2026 Tvl.T. Thanga Pandian (Works contractor)

Represented by its Proprietor T.Thangapandian No. 7/93a, Mela Tharavilai Erumbukadu Post, Kanniyakumari-629004 ... Petitioner Vs.

The State Tax officer Nagercoil-2 Assessment Circle Nagercoil, Kanniyakumari District ... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for records pertaining to the impugned order passed by the Respondent vide his order in GSTIN 33AFIPT0279D1ZI/ 2022-23 dated 21.08.2025 and quash the same as it is illegal and in gross violation of Principles of Natural Justice.

For Petitioner : Mr.A. Satheesh murugan For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging the impugned order dated 21.08.2025 passed by the respondent.

2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondents.

3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

4. The learned counsel for the peti