BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 21.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)No.1143 of 2026 Tvl. Hari Krishna Auto Parts Represented by its Proprietor, Harikrishnan

41, Anna Vaniga Maiyam Old Bus Stand, Dindigul District - 624 001.

... Petitioner Vs.

1. The Deputy Commissioner Appeals Commercial Taxes Buildings Dr. Thangaraj Salai, Madurai District - 625 020.

2. The Assistant Commissioner (State Tax)

Dindigul (Fort) Circle Commercial Taxes Buildings Dindigul District - 624 001.

... 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 2nd Respondent in Annexure of Form GST DRC-07, GSTIN - 33AFGPH5436L1ZE, ARN – AD3311240310 411/2020-2021, dated 18.02.2025 and consequential appeal rejection order passed by the 1st Respondent vide his proceedings in Form GST APL-04, Appeal No.AD3306250568130, DR. Roc. No.1497/2025/A1, dated 02.12.2025 and quash the same as it is illegal and in gross violation of Principles of Natural Justice and further direct the 2nd Respondent to re-do the assessment afresh after provi