BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 25.03.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.8011 of 2026 and W.M.P(MD)No.6556 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 AD33032201042V/2019-20 dated 26.08.2024 and quash the same as illegal, arbitrary, undue enrichment, without jurisdiction and in view of Amended/inserted Section 16(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 of collected from the petitioner and pass such other or further orders as this Honble Court may deem fit and proper in the circumstances of this 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 assessm