BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 21.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)No.1039 of 2026 Tvl Nagappa Textiles Represented by its Authorised Signatory, T. Kandasamy GSTIN 33AAKFN6016D12M No. 94, Vaniyar Street Thatheriyengerpet, Tiruchirappalli - 621 214.

... Petitioner Vs.

The State Tax Officer (FAC) Kulithalai Assessment Circle Commercial Taxes Buildings Kulithalai.

... 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 33AAKFN6016D1ZM/2019-20 dated 31.12.2024 for the assessment year 2019-20 passed by the Respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, barred by limitation, non-speaking, illegal, arbitrary, Wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording Opportunity of being heard.

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 31.12.2024 passed by the respondent.

2. Mr.R.Suresh Kumar, learned Additional Governm