BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated : 18.02.2026 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & WMP.(MD)Nos.3756 & 3757 of 2026 S.Rajamohan ... Petitioner Vs.

1.The State Tax Officer, Thuckalay – 2 Assessment Circle, Commercial Taxes Buildings, Nagercoil.

2.The Appellate Deputy Commissioner (CT), (GST Appeals)

CT Buildings, Madurai Main Road, Virudhunagar. ... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of CERTIORARIFIED MANDAMUS to call for the records on the file of the 1^st Respondent in GSTIN 33AGIPR4275J1Z1 /2022-23 dated 02.09.2025 and consequential rejection of appeal vide proceedings in FORM GST APL -02 (ARN AD330126055266A) dated 10/02/2026 for the assessment year 2023-24 issued by the 2^nd respondent in Form GST APL-02 and to quash the both as cryptic, non-speaking, illegal , arbitrary, wholly without jurisdiction and direct the 1st respondent to pass order afresh after affording opportunity of personal hearing as contemplated under section 75(4) of the TNGST Act 2017.

For Petitioner : Mr.N.Sudalai Muthu For Respondents : Mr.R.Suresh Kumar, Addl. Govt. Pleader.

ORDER

This writ petition has been