Prayer: Writ Petition, 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 33AAPFC4606H1ZK/2021-22 and in summary order Reference No ZD331225211884K dated 15.12.2025 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 to the circumstances of the case and thus render justice.

ORDER

This writ petition is filed challenging the impugned order dated 15.12.2025. The impugned order is an assessment order passed under Section 73 of the TNGST Act, 2017, made ex-parte, as the petitioner did not avail the opportunities.

2. Heard Mr.Raja Karthikeyan, learned counsel appearing for the petitioner and Mr.P.Rajagopalan, learned Standing Counsel, who takes notice on behalf of the respondent.

3. Upon hearing the learned counsel on either side and perusing the impugned order, it can be seen that when there was mismatch between GSTR 3B and GSTR 2A, the petitioner did not avail the opportunity, when t