IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.4775 and 4778 of 2026 K.S Agency Represented by its proprietor Balakrishnan No.269, Paper Mills Road, Chennai-600 082.

..Petitioner(s)

Vs

1. Deputy State Tax Officer (Circle), Kotturpuram Assessment Circle, Integrated Building for commercial Taxes and Registration Department (South Tower), Government Farm Village, Nandanam, Chenani 600 035.

2. State Tax officer (FAC), Perambur Assessment Circle, No 1, PAPJM Annexure Building, 2^nd Floor, Greams Road, Chennai 600 006.

..Respondent(s)

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the 1^st Respondent in GSTIN:33AAGPB9854K1ZI/2018-19 dated 14.02.2022 and quash the same.

For Petitioner(s): Mr.R.Kumar For Respondent(s): Mrs.P.Selvi Government Advocate

ORDER

Mrs.P.Selvi, learned Government Advocate takes notice for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

3. The Petitioner has cha