BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 27.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)No.1405 of 2026 M/s.Raj Mobiles Represented by its Proprietor S. Saravanakumar GSTIN 33DTRPS7321K1Z2

48/49, Big Bazaar Street Tirupathur, Sivagangai.

... Petitioner Vs.

The Deputy State Tax Officer, Tirupathur Assessment Circle Commercial Tax Building Tirupathur.

... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records in the impugned Order in GSTIN 33DTRPS7321K1Z2/2020-21 dated 10.02.2025 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions.

For Petitioner : Mr.S Karunakar For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging the impugned order dated 10.02.2025 passed by the respondent.

2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondents.

3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

4. The learned counsel for the petitioner would submit that in this case, al