IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-04-2026 CORAM THE HONOURABLE MR JUSTICE C. SARAVANAN and WMP Nos. 14135 & 14136 of 2026 Sree RKS Tex Rep by its Proprietor, Anbunila

16/2, Grace Garde, 1st Lane, Royapuram, Chennai-600013.

Tamil Nadu Petitioner(s)

Vs Assistant Commissioner (ST) (FAC)

Royapuram Assessment circle, Station.No.32, Elephant Gate Bridge Road, Chennai-600 003.

Respondent(s)

PRAYER Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, to call for the impugned order of the respondent passed in GSTIN 33BBMPA3520P1ZP/2019-20 dated 13.07.2024, to quash the same.

For Petitioner(s): Mr.R.Kumar For Respondent(s): Mrs.K.Vasanthamala Government Advocate

ORDER

Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondent.

2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

3. Both the learned counsel for the Petitioner and the learned Government Advocate for the Respondent confirmed that the issue is squarely covered by the decision of this Court in Ms.Kandan Hardware Mart Vs. T