IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.3402 and 3404 of 2026 V Manjunath ..Petitioner(s)

Vs

1. The Joint Commissioner of State Tax Government of Tamil Nadu, Commercial Taxes Department Hosur (JCT)

Krishnagiri District.

2. The Assistant commissioner (ST)

Hosur (South), Hosur, Krishnagiri District.

..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 entire records which culminated in issuing the impugned proceeding bearing TIN:33033365296/2015-16 dated

18.02.2019 on the file of the second respondent, quash the same.

For Petitioner(s): S.Saishankar For Respondent(s): Mr.C.Harsharaj Special Government Pleader

ORDER

Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondents.

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 Special Government Pleader for the Respondents.

3. The Petitioner has challenged the impugned Assessment order dated 18.02.2019 passed under Section 22(4) of TNVAT Act, 2006 for the tax