BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 24.03.2026 CORAM:

THE HONOURABLE MR.JUSTICE N.SATHISH KUMAR AND THE HONOURABLE MR.JUSTICE M.JOTHIRAMAN W.A.(MD)No.395 of 2026 and C.M.P.(MD)Nos.3684 & 3685 of 2026 M/s.Sri Pavi Garments, Rep.by its Proprietrix S.Vasasnthakokila, No.75, Kamarajapuram West, Sengunthapuram Post, Karur-639 002. ...Appellant Vs.

The Assistant Commissioner of CGST & Excise, Karur Division, No.15, Gowripuram Ext., Annan Nagar, Karur-639 002. ...Respondent PRAYER:- Writ Appeal– filed under Clause 15 of the Letters Patent, to set aside the order passed by this Court in W.P.(MD)No.4108 of 2026 dated 13.02.2026.

For Appellants : Mr.S.Kannan For Respondent : Mr.R.Gowrishankar Standing Counsel

JUDGMENT

(Judgment of the Court was delivered by N.SATHISH KUMAR, J.)

This writ appeal is filed challenging the interim order granted by this Court dated 13.02.2026 in W.P.(MD)No.4108 of 2026.

2.Challenging the order of the learned Single Judge dismissing the writ petition filed assailing the assessment order, the writ petition has been filed. The appellant/writ petitioner has initially challenges the assessment order, which was passed on 31.08.2023 for the assessment year 20