W.P.(MD).No.18992 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 07.07.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P(MD) No.18992 of 2026 and W.M.P(MD) No.14025 of 2026 Tvl.Anbalaki Tex, represented by its Proprietrix Sandhanamari GSTIN 33PZLPS3556L1ZD 43, Vanniyampatti Road, Temple Sankarpandiyapuram, Pilliyarkulam Part, Srivilliputur Taluk, Virudhunagar – 626 125. ... Petitioner Vs. The State Tax Officer (ST), Sriviliputhur Assessment Circle, Integrated Commercial Taxes Buildings, Tenkasi Main Road, Pudhupalayam - 626 117. ...Respondent 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 33PZLPS3556L1ZD/2023-24 dated 19.06.2626 for the assessment year 2023-24 passed by the respondent under section 74 of TNGST Act 2017 and to quash the same as cryptic, non- speaking, illegal, arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order afresh after considering reply and records filed by the petitioner and affording opportunity of being heard. 1/4 https://www.mhc.tn.gov.in/judis W.P.(MD).No.18992 of 2026 For Petitioner : Mr.Sudalai Muthu.N For Respondents : Mr.R.Parthiban Counsel for State of TN ORDER This Writ Petition has been filed challenging the order passed in GSTIN 33PZLPS3556L1ZD/2023-24 dated 19.06.2626 for the assessment year 2023-24 passed by the respondent under Section 74 of TNGST Act 2017 and to quash the same and direct the respondent to pass assessment order afresh after considering reply and records filed by the petitioner and affording opportunity of being heard. 2. Having considered the submissions made by the learned counsel for the petitioner and the learned Counsel for State of TN, this Writ Petition is disposed of at the time of admission after noting that there is a palpable error in the impugned order, as it has been passed arbitrarily despite the petitioner furnishing the details of the gate entry of the goods allegedly purchased from Tvl.Guruvammal Tex. 2/4 https://www.mhc.tn.gov.in/judis W.P.(MD).No.18992 of 2026 3. Under these circumstances, the impugned order, dated 19.06.2026 is quashed and the case is remitted back to the respondent to pass a fresh order in lieu of the impugned order dated 19.06.2026, taking note of the documents furnished by the petitioner. Needless to state, the petitioner shall be heard before the final orders are passed. 4. With the above direction, this Writ Petition is disposed of. Consequently, the connected Miscellaneous Petition is closed. 07.07.2026 NCC : Yes / No Index : Yes / No Internet : Yes / No Indu To The State Tax Officer (ST), Sriviliputhur Assessment Circle, Integrated Commercial Taxes Buildings, Tenkasi Main Road, Pudhupalayam - 626 117. 3/4 https://www.mhc.tn.gov.in/judis W.P.(MD).No.18992 of 2026 C.SARAVANAN, J. Indu W.P(MD).No.18992 of 2026 07.07.2026 4/4 https://www.mhc.tn.gov.in/judis