IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29.05.2025 CORAM THE HONOURABLE Mr.JUSTICE SENTHILKUMAR RAMAMOORTHY AND W.M.P.Nos.21810 & 21812 of 2025 R.Mohan .. Petitioner Vs.

The Deputy State Tax Officer 1 Office of the Commercial Tax Officer MMDA Colony Circle, Central-I Zone Chennai .. Respondent Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorarified mandamus to call for records in assessment orders issued by the respondent in GSTIN : 33ANNPM2957L1ZH/20, the reference No.ZD330824127605E dated 16.08.2024 and quash the same as illegal, arbitrary and violation of principles of natural justice, consequentially direct the respondent to consider the rectification application No.AD3305250937237Y dated 19.05.2025 on merits and pass a fresh order after affording an opportunity of being heard.

For Petitioner : Mr.R.Prabhakaran For Respondent : Mr.T.N.C.Koushik Additional Government Pleader (Taxes)

O R D E R

An order dated 16.08.2024 is assailed in this writ petition on the ground of breach of Principles of Natural Justice.

2. Learned counsel for the petitioner submits that the show cause notice and subsequent communications were