BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 17-03-2026 CORAM THE HONOURABLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P(MD).Nos.6117 and 6118 of 2026 Tvl. Amman Constructions Represented by its Proprietor R. Mariappan ... Petitioner Vs.

The State Tax Officer, Kodaikanal Assessment Circle, Kodaikanal. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of CERTIORARI, calling for the records in the impugned Order in GSTIN 33ACDPM2125K2ZV/2022-23 dated 16.08.2023 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case and thus render justice.

For Petitioner : Mr.S.Karunakar For Respondent : Mr.R.Suresh Kumar Additional Government Pleader ORDER The present writ petition is filed challenging the order dated

16.08.2023 and quash the same.

2. Heard Mr.S.Karunakar, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader appearing for the respondent.

3. Upon hearing the learned counsel for the petit