IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 07.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.56826 and 56827 of 2025 Tvl.Sri Dhanalakshmi Sago Factory Rep by its Proprietor K.Venkatesan. ... Petitioner Vs.

The State Tax Officer, Attur (Town) Circle, Attur, Salem District. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records on the files of the Respondent pertaining to GSTIN:33ABGFS5611Q1ZT/2020- 2021 dated 14.02.2025, to quash the same as illegal and consequently direct the Respondent to consider the matter afresh after providing an opportunity of hearing and dispose the case on merits.

For Petitioner : Mr.S.Rajesh For Respondent : Mr.V.Prashanth Kiran Government Advocate

ORDER

Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

3. The Petitioner is before this Court against the impugned order dated 14.02.2025, whereby the demand p