Prayer :Writ Petition is filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of CERTIORARIFIED MANDAMUS, calling for the impugned assessment order on the file of respondent vide GSTIN 33BCDPM0294G1ZU/2021-22 and in summary order Reference No. ZD331225008993G dated 01.12.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2021-22 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.

For Petitioner : Mr.Raja Karthikeyan

For Respondent : Mr.S.Vashik Ali

Government Standing Counsel

O R D E R

This writ petition is filed challenging the impugned order dated 01.12.2025. The same is an order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017.

2.Upon perusal of the impugned orders, it can be seen that the petitioner did not avail the opportunity, when the show cause notice is uploaded and the final order was passed. Accordingly, the impugned ex parte orders came to be passed.

3.Normally, this Court imposes a condition of 25% deposit for remitting the matter