IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P. Nos.17488 & 17489 of 2023 M/s.Accost India, Rep. By Its Proprietor- Ujwalkumar, No. 52k/28, Thilagar Nagar, Anupparpalayam, Tirupur - 641 602, Tirupur District.

..Petitioner(s)

Vs

1. The Assistant Commissioner(ST), Anupparpalayam Assessment Circle, Tirupur, Tirupur District.

2. The Deputy Commissioner Appeal(ST)(FAC), Coimbatore (erode Camp).

..Respondent(s)

PRAYER - Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari calling for the records on the file of the 1st Respondent in its impugned proceedings made in C.S.T.1101158/2014-15 dated 04.03.2022 and the consequential impugned proceedings of the 1^st Respondent made in C.S.T.1101158/2014-15 dated 30.11.2022 quash the same.

For Petitioner(s): Mrs.R.Hemalatha For Respondent(s): Ms.Amirtha Poonkodi Dinakaran Government Advocate

O R D E R

The Petitioner is before this Court against the impugned Assessment order dated 04.03.2022 and Rectification rejection order dated 30.11.2022. By the order dated 04.03.2022, following demand was confirmed against the Petitioner:-

“Turnover as det