BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 27.03.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.8246 of 2026 and W.M.P(MD)Nos.6745 and 6746 of 2026 AR A S Appliances Private Limited Rep By Managing Director Mr Suresh K No.35/1 Samayanallur Road Vilangudi Madurai 625 018. ... Petitioner Vs.

The Assistant Commissioner (ST), West Veli Street Assessment Circle, Ground Floor, C.T Complex, Dr.Thangaraja Salai, K.K Nagar, Madurai 625 020. ...Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of OF CERTIORARI calling for the records relating to the Impugned Order vide FORM GST DRC 07 bearing Reference Number ZD331225368950B dated 24.12.2025, passed by the Respondent herein, to quash the same and pass such other further or other orders as this Honble Court may deem fit in the facts and circumstances of the case and thus render justice.

For Petitioner :Mr.G.Shiva Kumar For Respondent :Mr.R.Suresh Kumar Additional Government Pleader

ORDER

The writ petition is filed challenging the impugned order dated

24.12.2025. The impugned order is an assessment passed under Section

73 of the TNGST Act, 201