Vivaga Card v. The Deputy Commercial Tax Officer The Deputy State Tax Officer/

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 16-10-2025

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN 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 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

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 ab

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

C.SARAVANAN J.

ab AND WMP NO. 43879 OF 2025,WMP NO.

43880 OF 2025 16-10-2025