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2026 Supreme(Online)(Mad) 49508

IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
Melvin Traders – Appellant
Versus
Commissioner of Commercial Taxes – Respondent


Advocates:
For the Appellants/Petitioners: B.Rooban
For the Respondents: R.Rajagopalan

Prayer : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorari calling for records pertaining to impugned order of the 2nd respondent in Ref.No.ZD330623026908A/2019-20 dated 08.06.2023 and quash the same and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case and thus render justice.

ORDER

This writ petition challenges the impugned order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017.

2.The crux of the submissions made by the learned counsel for the petitioner is that the petitioner filed a detailed reply and while that is considered for some of the discrepancies alone, the case of the petitioner was rejected. The learned counsel would submit that on a perusal of the impugned order, it can be seen that with reference to the discrepancies which are held only on the ground that even though the petitioner raised the ground, he had not produced the supporting documents. The learned counsel would further submit that the petitioner is r

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