BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT DATED: 16.02.2026 CORAM THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY and W.M.P.(MD)No.3575 of 2026 Tvl.Bitrays Info Services, Represented by its Proprietor Thiru Packiam Pillai, Sreekanda Kishore, GSTIN 33CCRPS7550N1ZP, No.773/C, Rajeswari Complex, Vadasery, Nagercoil – 629 001. ... Petitioner Vs.

The State Tax Officer (FAC), Nagercoil – 1 Assessment Circle, Commercial Taxes Buildings, Nagercoil. ... Respondent 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 respondent in GSTIN: 33CCRPS7550N1ZP / 2019-20 dated 14.11.2023 for the assessment year 2019-20 passed by the respondent under Section 73 of TNGST Act, 2017 and to quash the same as cryptic, non- speaking, illegal, arbitrary, violation of natural justice, wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording opportunity of being heard.

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 assessment order dated