IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.Nos.18856 and 18857 of 2026 J Mani S/o.Jayaraman, No.645, Pudur Village, Mannadipatti Post, Uthangarai Taluk, Krishnagiri District ..Petitioner(s)

Vs The Deputy State Tax Officer Roving Squad I, Hosur Intelligence Division, Hosur -635 109 ..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 relating to the impugned order passed by the Respondent in Form GST MOV-09 bearing Order No. HSRRS-1/1006/2026-27 dated 17.04.2026 and quash the same insofar as it relates to the erroneous computation of penalty and consequently direct the Respondent to release the conveyance and goods on payment of the penalty as determined in accordance with law.

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

ORDER

Mrs.K.Vasanthamala, the learned Government Advocate, takes notice on behalf of the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and th