IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 20.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.722 and 723 of 2026 M/s.MMR Nathan Rice Traders Private Limited, Represented by its Proprietor, Mr.Ravindranathan Indra, No.427/171, K H Road, Ayanavaram, Chennai – 600 023. ... Petitioner Vs.

1. The Deputy Commissioner (CT), GST Appeal 1 Main Building, 2nd Floor, No.1 Greams Road, Chennai – 600 006.

2. The State Tax Officer / Commercial Tax Officer, Ayanavaram Assessment Circle, Station: No.1, Greams Road, 3rd Floor, PAPJM Annex Building, Chennai – 600 006. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the impugned rejection order FORM GST APL 02, against ARN No.AD331125007392M, dated 07.11.2025, on the file of the first Respondent herein and the quash the same as illegal, arbitrary against the principle of natural justice and against the law.

For Petitioner : Mr.Poojesh J For Respondents : Mr.V.Prashanth Kiran, Government Advocate ***************

O R D E R

This writ petition is disposed of at the stage of admission after hearing the learned counsel for the