IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.No.15309 of 2026 M/s.Shri Hari Apparels Rep. by its Proprietor No.169, Rajeev Gandhi Nagar,Vaaikkalmedu, Tiruppur Tamil Nadu - 641606.

..Petitioner(s)

Vs

1. The Appellate Deputy Commissioner (CT)

Commercial Tax Building, 1st Floor, 42, Kumaran Road, Tiruppur.

2. The Deputy State Tax Officer -1(ST)

Pongalur Assessment Circle Tiruppur -1.

..Respondent(s)

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus calling for the records pertaining the rejection order dated 22.12.2025 made in Reference No.ZD331225337511S passed by the first respondent and quash the same and consequently direct the first respondent to hear and dispose the appeal filed by the petitioner merits as against the order of the second respondent made in GSTIN 33EMSPK7786K1Z1/2021-2022 dated 28.07.2025 within the time stipulated by this Hon'ble Court.

For Petitioner(s): S.Thirumavalavan S.Pattabiraman S.Surendran For Respondent(s): Mrs.P.Selvi Government Advocate

ORDER

Mrs.P.Selvi, learned Government Advocate takes notice for the Respondents.

2. Thi