IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 09.04.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.14742 & 14743 of 2026 Nakshathra Feeds, Represented by its Managing Partner Joji P.L

528/3, Lakshmapuram, Sinjuvadi Post, Pollachi Taluk, Coimbatore - 642107. ... Petitioner Vs.

1. State Tax Officer, Office of the State Tax Officer, Udumalpet (South), Tiruppur.

2. Assistant Commissioner (FAC), Office of the Assistant Commissioner (ST), 144B, Kanthasamy Complex, Kalpana Road, Udumalpet - 642126.

3. Commercial Tax Officer, Office of Commercial Tax Officer, Commercial Taxes Building, Udumalpet (South), Tirupur. ... Respondents Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records in the proceedings of the Respondent in Order No. AD330925076717K dated 19.12.2025 passed by the 2^nd respondent and the consequent rectification rejection order No: ZD330126020908K dated 05.01.2026 passed by 3^rd Respondent and quash the Orders as arbitrary and illegal.

For Petitioner : Mr.Joseph Prabakar For Respondents : Mr.C.Harsha Raj Special Government Pleader

ORDER

Mr.C.Harsha Raj, learned Special Government Pleader,