# Kannimar Transports Private Limited vs Assistant Commissioner (ST)

Court: madras High Court
Date: 2026-07-13
Petitioner: Kannimar Transports Private Limited
Respondent: Assistant Commissioner (ST)

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1350751)

## Judgment text (excerpt)

WP No. 25406 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25406 of 2026 and WMP Nos.27690 and 27696 of 2026 Kannimar Transports Private Limited Rep by its Authorized Signatory, Kuppusamy Thirumalai Old No. 100, New No.158, Coral Merchant Street, Chennai-600001. ..Petitioner(s) Vs Assistant Commissioner (ST) Muthialpet Assessment Circle, Integrated Commercial Taxes Office Complex, 3rd Floor, Room No.318, No.32, Elephant Gate Bridge Road, Chennai.600 003. ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus, calling for the records of the Impugned Assessment Order of the Respondent in GSTIN. 33AAGCK2230H1ZZ/2021-22 dated 09.12.2025 along with the Order Under Section 73 and the Summary of the Order in DRC-07 passed by the Respondent in the Reference No. ZD331225131529J dated 09.12.2025, quash the same and consequently directed the Respondent to entertain the records, documents and reply from the Petitioner and then pass order after affording a personal hearing. __________ Page1 of 4 https://www.mhc.tn.gov.

https://niyam.ai/judgements/high-court/2026/july/kannimar-transports-private-limited-vs-assistant-commissioner-st