IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-12-2025 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN AND WMP Nos. 54332, 54334 & 54335 of 2025 Tvl. Shri Kanaka Durga Fabrics, Rep. By S.Venkatesan, Proprietor, No.9/1A, Ompathampalli, Salem 636 051 ..Petitioner(s)

Vs The Assistant Commissioner (ST), Annathanapatty Assessment Circle, Integrated Commercial Tax Building, Fourth Floor, Pitchards Road, Hasthampatty, Salem 636 007. ..Respondent(s)

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records of the Respondents order dated 20.02.2025 in GSTIN number (33AAZPV0921G1ZE) pertinent to the assessment year 2020–2021 which subsequently culminated in order dated 17.06.2025 passed by the Respondent in rejection of rectification application filed by the Petitioner vide Ref No. ZD330625163062O and quash the same.

For Petitioner(s): Mr.K.Narayanan For Respondent(s): Mr.C.Harsharaj, Special Government Pleader

O R D E R

Mr.C.Harsharaj, learned Special Government Pleader 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 fo