BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 12.02.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)Nos.3052 & 3053 of 2026 Tvl Eminent Textile Mills Private Limited

1/28l, Rajapalayam Main Road Dhalavaipuram, Rajapalayam Virudhunagar - 626117 ... Petitioner Vs.

The State Tax Officer Raiapalayam - 2 Assessment Circle Commercial Taxes Building Rajapalayam-626117 ... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records relating to the impugned detailed order bearing Reference detailed order bearing Reference No.33AACCE9714G1ZS/2019-2020 dated 30.08.2024 along with the summary order in Form GST DRC 07 bearing Reference No.ZD3308242844834 dated 30.08.2024 passed by the Respondent and quash the same as the same being arbitrary, passed in violation of the principles of natural justice.

For Petitioner : Mr.G Natarajan For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging the impugned order dated 30.08.2024 passed by the respondent.

2. The learned counsel for the petitioner would submit that in this case, the show cause notice was issued