IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 21.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.1393 and 1395 of 2026 Tvl.Sri Venkateswara Sago Factory, Represented by its Partner S.Thiyagu. ... Petitioner Vs.

The State Tax Officer, Attur Town Circle, Attur, Salem. ... 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: 33ACXFS1304A1ZH/2020-21 dated 14.02.2025, to quash the same as illegal and consequently direct the respondent to consider the matter afresh providing opportunity of hearing and dispose the case on merits.

For Petitioner : Mr.S.Rajesh For Respondent : Mrs.K.Vasanthamala Government Advocate

ORDER

Mrs.K.Vasanthamala, 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, which was preceded by a Show Cause Notice in