BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT DATED: 13.02.2026 CORAM THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY and W.M.P.(MD).No.3476 of 2026 Tvl. Rajayan David Xavier, Represented by its Proprietor, R.David Xavier ... Petitioner Vs The Deputy State Tax Officer-1, Thuckalay-1 Assessment Circle, Kanniyakumari District. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for records pertaining to the impugned order of the respondent in GSTNNo. 33BCQPD2122K1ZU/2020-21, dated 31.01.2025 and quash the same as it is illegal, without jurisdiction and in gross violation of principles of natural justice.

For Petitioner : Mr.A.Satheesh Murugan For Respondents : Mr.R.Suresh Kumar, Additional Government Pleader

O R D E R

This writ petition has been filed challenging the impugned order dated 31.01.2025 passed by the respondent.

2. Mr.R.Suresh Kumar, learned Additional Government Pleader takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

3. The learned counsel for the petitioner would submit that in this case, all no