BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 11.03.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)Nos.6708 and 6710 of 2026 and W.M.P(MD)Nos.5537 and 5542 of 2026 Tvl.T.Balasubramanian ... Petitioner in both cases Vs.

The State Tax Officer(Roving Squad-2)

O/o.The Joint Commissioner(ST)(IW)

Commercial Taxes Buildings, Tirunelveli. ...Respondent in both cases Writ Petitions are filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus to call for the records on the file of the respondent in GSTIN:33AHOPB1628E1ZT/2018-19 and 2020-2021, dated 03.12.2025 for the assessment year 2018-2019 and 2020-2021 passed by the respondent under Section 74 of TNGST Act, 2017 and to quash the same as cryptic, non-application of mind, illegal, arbitrary, wholly without jurisdiction and direct the respondent to proceed afresh, if at all required only under Section 73 of the TNGST Act, after affording due opportunity of personal hearing to the petitioner.

For Petitioner :Mr.N.Sudalai Muthu For R1 to R4 :Mr.R.Sureshkumar Additional Government Pleader (in both cases)

COMMON ORDER

These writ petitions are filed challenging the impugned o