BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 09.02.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)Nos.2751 & 2752 of 2026 Tvl. Sri Murugan Process Represented by its Partner R. Uthayakumar GSTIN 33AAJFS0765K1ZZ

28B, New No.73, Sattur Road Sivakasi 626123.

... Petitioner Vs.

1. The Appellate Deputy Commissioner (CT)

GST Appeals, Commercial Taxes Buildings Reservelane, Palayamkottai.

2. The State Tax Officer Sivakasi-Ill Assessment Circle Office of the Assistant Commissioner ST-3 Commercial Taxes Buildings N.G.O Colony, Satchiyapuram Sivakasi-6262124.

... Respondent Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the 1st respondent in FORM GST APL 02 ARN AD3302250943950 dated 09/04/2025 passed by the Respondent and to quash the same as non-speaking, illegal arbitrary and direct the respondent to admit/restore and hear the Petitioners appeal filed on

28/2/2025 on merits or pass assessment order afresh.

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

ORDER

This writ petition has been filed challenging the impugned rejection