WP No. 24902 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 24902 & 24905 of 2026 & WMP Nos.27168, 27169, 27170 & 27171 of 2026 In both WPs Geo Civil Tech Engineering Represented by its Proprietor Anbunathan, No.4/6, South Street, Kanaiyar, Ulundurpettai, Villupuram, Tamil Nadu-606107. ..Petitioner(s) Vs State Tax Officer Villupuram - II Assessment Circle, Old TE Building, TE Building campus, Hospital road, villuppuram, Tamilnadu - 605602. ..Respondent(s) PRAYER in W.P.No.24902 of 2026: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari calling for the records of the respondent vide his Order of Assessment bearing Reference No ZD330226249761F in GSTIN/33AOBPA0099N1Z2/2024-25 dated 27.02.2026 and to quash the same. PRAYER in W.P.No.24905 of 2026: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari calling for the records of the respondent vide his Order of Assessment bearing Reference No ZD3302262496493 in GSTIN/33AOBPA0099N1Z2/2023-24 dated 27.02.2026 and to quash the same. https://www.mhc.tn.gov.in/judis WP No. 24902 of 2026 __________ Page2 of 4 In both WPs For Petitioner(s): Mr.G.Saravanan For Respondent(s): Ms.Amirta Dinakaran, AGP(T) COMMON ORDER In both these writ petitions, assessment orders are assailed. 2. Learned counsel for the petitioner submits that these orders were issued in spite of the petitioner providing evidence that there was a genuine transaction with M/s.Ram Guru Traders whereby said entity supplied manpower to the petitioner. 3. Ms.Amirta Dinakaran, learned Additional Government Pleader, accepts notice for the respondent. Adverting to the impugned orders, she points out that the petitioner’s replies were considered and that factual conclusions were drawn. 4. As submitted by Ms.Amirta, it is clear that the impugned orders were issued after considering the petitioner’s replies. Because the matter involves adjudication of disputed questions of fact, the appropriate forum is the appellate authority. The petitioner has approached this Court within the condonable period and has prosecuted these petitions in good faith and with due diligence. https://www.mhc.tn.gov.in/judis WP No. 24902 of 2026 __________ Page3 of 4 5. Therefore, the petitioner is entitled to an exclusion of the time spent in prosecuting these writ petitions. If the petitioner were to file statutory appeals within thirty days from the date of receipt of a copy of this order, the appellate authority is directed to receive and dispose of the same on merits without going into the question of limitation. 6. These writ petitions are disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. No costs. 06-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAL https://www.mhc.tn.gov.in/judis WP No. 24902 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAL To State Tax Officer Villupuram - II Assessment Circle, Old TE Building, TE Building campus, Hospital Road, Villuppuram, Tamil Nadu - 605602. WP Nos. 24902 & 24905 of 2026 & WMP Nos.27168, 27169, 27170 & 27171 of 2026 06-08-2026 https://www.mhc.tn.gov.in/judis