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 in form DRC 07 passed by the first respondent in GSTIN : 33AAAFT0295N1Z0/2021-22 dated 18.11.2025 followed by consequential order passed by the second respondent in Form GST APL 02 Ref.No.ZD330326251531Q dated 27.03.2026 and to quash the both as cryptic, non-speaking, illegal, arbitrary, wholly without jurisdiction and direct the second respondent to pass order afresh after affording opportunity of personal hearing as contemplated under Section 75(4) of the TNGST Act, 2017.

O R D E R

The Writ Petition is filed challenging the impugned order of assessment dated 18.11.2025 and the order dated 27.03.2026, which rejected the appeal filed by the petitioner.

2. Upon hearing the learned counsel for the petitioner and the learned Government Standing Counsel appearing on behalf of the respondents, it can be seen that the order of assessment was passed on 18.11.2025. The petitioner had the right to file an appeal within a period of three months, and the appellate authority also has the power to condone the delay for a further perio