BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 11.02.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)No.3129 of 2026 Tvl.RB Communication Represented by its Proprietor M. Ramachandran GSTIN 33AFAPR6712H1ZM No. 67/28, VOC Street Sivagangai - 630561.

... Petitioner Vs.

The State Tax Officer (Legal Adjudication) (Intelligence Wing)

Commercial Taxes Buildings Virudhunagar. ... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records on the file of the respondent in GSTIN 33AFAPR6712H1ZM /2025-26 dated 19.08.2025 for the assessment year 2025-26 passed by the Respondent under section 74 of TNGST Act 2017 and to quash the same as cryptic, non-application of mind, illegal ,arbitrary, wholly without jurisdiction.

For Petitioner : Mr.Sudalai Muthu N For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging impugned order dated

19.08.2025 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 ad