IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 12.03.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.10285 and 10290 of 2026 Tvl.A.Square Enterprises, Represented by its Partner Arthar ... Petitioner Vs.

1.The Commissioner of Commercial Taxes, Office of the Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai – 600 005.

2.The State Tax Officer-1, Pammal Assessment Circle, Room No.349, 3rd Floor, Integrated Building for Commercial Taxes and Registration Department, Nandanam, Chennai – 600 035. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for records pertaining to impugned proceedings of the 2^nd Respondent in ASMT-13 in Reference No.ZD3303230751300/Tax Period January 2023 dated 15.03.2023 and quash the same.

For Petitioner : Mr.R.Veeramanikandan For Respondents : Mrs.K.Vasanthamala Government Advocate

ORDER

Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondents.

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