Tvl. Mkt Motors v. The Assistant Commissioner (St)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 30.10.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)No.24031 of 2025 Tvl.MKT Motors, Represented by its Proprietor C.Mathiazhagan, No.13/10, Parasurampatti, Madurai - 625 007.

... Petitioner Vs.

1.The Assistant Commissioner (ST), K.K.Nagar Assessment Circle, Madurai.

2.The Assistant Commissioner (ST), Chokkikulam Assessment Circle, Madurai.

... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records pertaining to the impugned order passed by the second respondent vide his order in GSTIN: 33AEXPM4474K1ZS/2021-22 dated 12-08-2025 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice.

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For Petitioner : Mr.A.Satheesh Murugan For Respondents : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

Heard both sides.

2.The order impugned in this writ petition is appealable. The petitioner has to file an appeal before the appellate authority. If any such appeal is filed within a period of six weeks from the date of receipt of a copy of this order, it shall be entertained without reference to limitation. The petitioner, of course, comply with the usual statutory formalities. I make it clear that I have not gone into the merits of the matter. 3.This Writ Petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 30.10.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No MGA 2/4

To 1.The Assistant Commissioner (ST), K.K.Nagar Assessment Circle, Madurai.

2.The Assistant Commissioner (ST), Chokkikulam Assessment Circle, Madurai.

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G.R.SWAMINATHAN, J.

MGA 30.10.2025 4/4