BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT DATED: 20.02.2026 CORAM THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY and W.M.P.(MD).Nos.3924 and 3925 of 2026 M/s Indroyal Furniture Company Private Limited, Represented by its Chief Financial Officer, Royal Plaza, Pattom, Thiruvananthapuram-695 004. ... Petitioner Vs

1.The Assistant Commissioner (Inspection) (ST) (IU), Office of the Joint Commissioner (ST) (IU), Commercial Tax Building Complex, Tirunelveli-627 002.

2.The State Tax Officer (R S)-5, Commercial Tax Building Complex, Tirunelveli—627 002. ... 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 relating to the impugned order dated 25.07.2025 in Ref No.ZD330725284509Y passed by the first respondent under Section 74 of the Tamil Nadu State Goods and Service Act, 2017 and the consequential impugned order dated 07.01.2026 in Ref No.ZD3301260359721 passed by the first respondent under Section 161 of the Tamil Nadu State Goods and Service Act, 2017 for the assessment period 2021-22 and quash the same as illegal and consequently remit the matter to the file of the first res