WP(MD) No. 20550 of 2026 __________ Page1 of 4 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 27-07-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP(MD) No. 20550 of 2026 and W.M.P.(MD)No.15228 of 2026 M/s.Udaya Granite Point Rep. by its Proprietor, Mr.K.Mathivanan, No.3/217-13, Saral Nagar, Kallurani and Post, Pavoorchattiram Taluk, Tenkasi District Residing at Mr.K.Mathivanan, S/o.N.Krishnan, No.6/156, Anna Nagar, Elathagiri Post, Bargur Taluk, Krishnagiri District. ..Petitioner(s) Vs 1. The Commercial Tax Officer, O/o.Commercial Tax Office, Thenkasi Taluk and District. 2. M/s. Teja Industries, Rep. by its Authorised Person, No.1/1 and 2, Ground, 2nd Cross Road, Bangaluru, Pin Code - 560 054. 3. M/s. Sheethal Industries, Rep. by its Authorised Person, No.7, 5th Cross, Hosahalli Post, Gangappa Garden, Banaluru, Pincode 561 203. ..Respondent(s) https://www.mhc.tn.gov.in/judis WP(MD) No. 20550 of 2026 __________ Page2 of 4 Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus by calling for the records of the Respondents, particularly the 1st Respondent’s impugned orders of Show Cause Notices dated 09.01.2026, issued U/s.74 of the GST Act vide and Ref.No.ZD330126064577B and Ref.No.ZD330126065105T and QUASH the same and considering the Petitioners representation dated 27.02.2026 and and pass such further or other orders as this Hon’ble Court may deem fit and proper and thus render justice. For Petitioner(s): No Appearance For Respondent(s): Mr.S.Venkatesh Counsel for the State of Tamil Nadu for R1 ORDER This case is listed today under the caption "For Clarification" in respect of the order dated 21.07.2026, which was dictated in open Court on the said date. 2. However, today, there is no representation on behalf of the petitioner. 3. In the present writ petition, the petitioner has challenged two separate impugned orders bearing Reference Nos.ZD330126064577B and ZD330126065105T, both dated 09.01.2026. However, it appears that the petitioner has paid Court fee only for a single writ petition by ingeniously drafting the prayer in such a manner that the omission went unnoticed by the Registry at the time of numbering the writ petition. https://www.mhc.tn.gov.in/judis WP(MD) No. 20550 of 2026 __________ Page3 of 4 4. In view of the above, the petitioner is directed to pay the deficit Court fee within a period of ten (10) days from the date of receipt of a copy of this order. Upon payment of the deficit Court fee within the stipulated period, the order dated 21.07.2026 shall be uploaded. In the event of failure to comply with the said direction within the prescribed time, it shall be construed that the writ petition stands dismissed without further reference to this Court. 27-07-2026 smn2 Note:- Issue order copy on 27.07.2026. To The Commercial Tax Officer, O/o.Commercial Tax Office, Thenkasi Taluk and District. https://www.mhc.tn.gov.in/judis WP(MD) No. 20550 of 2026 __________ Page4 of 4 C.SARAVANAN, J. smn2 WP(MD) No. 20550 of 2026 27-07-2026 https://www.mhc.tn.gov.in/judis