BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 11.03.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.6709 of 2026 and W.M.P(MD)No.5559 of 2026 Tvl.T.Balasubramanian ... Petitioner Vs.

The State Tax Officer(Roving Squad-2)

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

Commercial Taxes Buildings, Tirunelveli. ...Respondent 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/2019-20 for the assessment year 2019-2020 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

ORDER

This writ petition is filed challenging the impugned order dated

03.12.2025 passed for the assessment year 2019-2020.

2.In this case, it can be seen that when the petitioner w