IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 06.02.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.4572 and 4573 of 2026 Tvl.R.G.Impex Represented by its Proprietor Giridhari Lal Bhattad. ... Petitioner Vs.

The Assistant Commissioner ST, Kothawalchavadi Assessment Circle, Integrated Commercial Taxes Office Complex, Room No.312, 3^rd Floor, Elephant Gate Bridge Road, Vepery, Chennai – 600 003. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records of the impugned order of the Respondent in GST/33ADPPG4823P1Z5/2020-21 along with Order under Section 74 and Summary of the Order in the Reference No.ZD3301251410921, all dated 20.01.2025, quash the same and consequently direct the Respondent to then pass an order after affording a personal hearing to the Petitioner.

For Petitioner : Mr.M.Hariharan For Respondent : Mr.TNC.Kaushik Additional Government Pleader

ORDER

Mr.TNC.Kaushik, learned Additional Government Pleader takes notice for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel