BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT DATED: 19.02.2026 CORAM THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY and W.M.P.(MD).No.3949 of 2026 Tvl. K.P.Trading Corporation, Represented by its Partner, B.Paulson Prabhu ... Petitioner Vs The Assistant Commissioner (ST-3) (FAC), Sivakasi-3 Assessment Circle, Commercial Taxes Buildings, Sivakasi. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for records relating to the impugned proceedings in GSTIN : 33AARFK7189B1Z2 / Assessment Year 2020-21, culminating in the order dated 17.02.2025 passed under Section 73 of the TNGST Act, 2017, insofar as it levies a penalty of Rs.50,000/- and quash the same as illegal, arbitrary ad without authority of law.

For Petitioner : Mr.N.Sudalai Muthu For Respondent : Mr.R.Suresh Kumar, Additional Government Pleader

O R D E R

This Writ Petition has been filed challenging the impugned proceedings dated 17.02.2025 passed under Section 73 of the TNGST Act, 2017, insofar as it levies a penalty of Rs.50,000/-.

2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice for the respondent. By consent of the pa