BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 10.02.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)No.2980 of 2026 Tvl Koshik World Represented by its Proprietor R.Rashraj GSTIN 33EWQPR8588J1ZC No. 18-70, Arul Raj Katapuzhivilai, Karungal Post- 629157 ... Petitioner Vs.

The State Tax Officer, Thuckalay-2 Assessment Circle Commercial Taxes Buildings Nagercoil.

... Respondent Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for records in assessment orders issued by the respondent in GSTIN33EWQPR8588 J1ZC for the assessment year 2021-22 dated 18.06.2025 and quash the same as illegal, arbitrary and in violation of the principles of natural justice, and direct the respondent to pass assessment order afresh after affording an opportunity of being heard within such time as may be directed by this Honble Court.

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

ORDER

This writ petition has been filed challenging the impugned assessment order dated 18.06.2025 passed by the respondent.

2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on