BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 28.04.2026 CORAM THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P(MD)No.9723 of 2026 Tvl. MJD Construction & Engineering Contractors Private Limited, Represented by its Managing Director Janaka Jebangelin, GSTIN : 33AAECM7900N1ZB

5/11-B, Main Road Kannumammoodu, Palugal, Kanniyakumari-629170. .. Petitioner – Vs. -

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The Assistant Commissioner (ST), Kuzhithurai Assessment Circle, Commercial Taxes Buildings, Kuzhithurai. .. Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records relating to the impugned proceedings issued by the respondent in Form GST DRC-01D bearing Reference No.ZD331225392370L, dated 26.12.2025 passed under Section 79 of the TNGST Act, 2017 for the tax period October 2025 and quash the same as illegal, arbitrary, without jurisdiction and in violation of the principles of natural justice and consequently direct the respondent to drop all further proceedings including recovery of penalty.

For Petitioner : Mr.N.Sudalai Muthu For Respondent : Mr.R.Sureshkumar Additional Government Pleader

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