WP No. 39110 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-10-2025 CORAM THE HONOURABLE MR JUSTICE C. SARAVANAN WP No. 39110 of 2025 AND WMP NO. 43879 OF 2025,WMP NO. 43880 OF 2025 1. Vivaga Card Rep. by its partner, Mr. Ramasamy Kannapiran, Old No.49, New No.71, Upstair 11th Street, Tatabad Gandhipuram, Coimbatore 641012 Petitioner(s) Vs 1. The Deputy Commercial Tax Officer The Deputy State Tax Officer/ the Deputy State Tax Officer I, Gandhipuram Assessment Circle, Coimbatore III, CT building, Dr. Balasundaram Road, Coimbatore 641 018 Respondent(s) PRAYER call for records from the file of the Respondent in impugned Reference No. ZD3309250805660 in GSTIN/ID 33AAKFV0839Q1ZK dated 08.09.2025 passed for the F.Y.2018-19 and quash the same as without jurisdiction, barred by limitation, erroneous on facts and violative of principles of natural justice, and pass https://www.mhc.tn.gov.in/judis WP No. 39110 of 2025 For Petitioner : Mr. K. Sankaranarayanan For Respondent : Ms. Amirtha Poonkodi Dinakaran Government Advocate ORDER The learned counsel for the petitioner seeks liberty to work out the alternate remedy and also made an endorsement to that effect in the Court bundle. 2. Accordingly, this writ petition is dismissed. No Costs. Consequently, connected miscellaneous petitions are closed. 16-10-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No ab https://www.mhc.tn.gov.in/judis WP No. 39110 of 2025 WP No. 39110 of 2025 To 1.The Deputy Commercial Tax Officer The Deputy State Tax Officer/ the Deputy State Tax Officer I, Gandhipuram Assessment Circle, Coimbatore III, CT building, Dr. Balasundaram Road, Coimbatore 641 018 https://www.mhc.tn.gov.in/judis WP No. 39110 of 2025 C.SARAVANAN J. ab WP No. 39110 of 2025 AND WMP NO. 43879 OF 2025,WMP NO. 43880 OF 2025 16-10-2025 https://www.mhc.tn.gov.in/judis