Prayer: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus to call for the records on the file of the respondent in GSTIN 33BAYPR8468J1ZL/2023-24 dated 13.01.2026 for the assessment year 2023-24 passed by the respondent under section 74 of TNGST Act 2017 and to quash the same as cryptic, barred by limitation, non speaking, illegal, arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording opportunity of being heard or pass such further or other orders as this Honble court may deem fit and proper in the circumstances of this case and thus render justice.

ORDER

This writ petition challenges the impugned order dated 05.02.2026 which is an assessment order passed under Section 74 of the TNGST Act 2017.

2. I have heard the learned counsel for the petitioner and the learned Government Standing Counsel representing the revenue.

3. By the impugned order, the assessment was made because the petitioner did not utilise the opportunities provided and not filed documentary evidence. The discrepancies and grounds on which the assessment order was issued, the deal