BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 09-03-2026 CORAM THE HONOURABLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P(MD).No.5284 of 2026 Tvl. Sri Udhayam Pipes and Traders, Represented by its Proprietor G. Rajendran, 33BQCPR7254J1ZK, 470, Batlagundu Road, Periyapallapatti, Begampur, Dindigul. ... Petitioner Vs.

The Assistant Commissioner (ST), Dindigu Rural Assessment Circle, Commercial Tax Building, Dindigul. ... Respondents 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 33BQCPR7254J1ZK/ 2020-21 dated 24.06.2024 and followed by rectification order in Ref.No.ZD331024042376S dated 07.10.2024 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions or pass such 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 writ petition is filed challenging the impugned orders dated

24.06.2024 and 07.10.2024.

2. Heard Mr.S.Kar