BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 25.03.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.8010 of 2026 and W.M.P(MD)No.6553 of 2026 Tvl.Saravana Kumar ... Petitioner Vs.

The Deputy State Tax Officer-1 (FAC), Madurai Rural West Assessment Circle, Madurai. ...Respondent Prayer: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a WRIT OF CERTIORARIFIED MANDAMUS, to call for the records on the files of the respondent in ARN.AD331122027524N dated 23.08.2024 for assessment year 2019-20 and quash the same as illegal, arbitrary, undue enrichment, without jurisdiction and in view of Amended/inserted Section16(5) of the TNGST Act 2017 as amended by Finance (No.2) Act 2024 further direct the respondent to pass an assessment order afresh after affording opportunity of being heard and issue the refund of eligible amount of collected from the petitioner or pass such further or other orders, as the 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 fi