BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated : 16.02.2026 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & WMP.(MD)Nos.1800 & 1801 of 2026 Kathiravan ... Petitioner Vs.

1.The Commissioner of State Tax, Department of Commercial Taxes, Ezhilagar, Chepauk, Chennai – 600 005, Tamil Nadu.

2.The State Tax Officer, Woraiyur Assessment Circle, No.1, Ramalinga Nagar, Woraiyur, Tiruchirappalli – 620 003, Tamil Nadu.

... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned orders dated 08.01.2024 and 29.04.2024 passed by the State Tax Officer, Woraiyur Assessment Circle, Tiruchirappalli, under Section 74 of the TNGST/CGST Act, 2017, for the years 2017-18 and 2018-19, demanding sums of Rs.18,74,742/- and Rs.9,40,694/- respectively and quash the same as illegal.

For Petitioner : Mr.A.Manoj Kumar For Respondents : Mr.R.Suresh Kumar, Addl. Govt. Pleader

O R D E R

This writ petition has been filed challenging the impugned orders dated 08.01.2024 and 29.04.2024 passed by the State Tax Officer, Woraiyur Assessment Circle, Tiruchirappalli, under Section 74 of the