# M/S.S.P. Nageswari Stores vs Appellate Deputy Commissioner (ST),

Court: madras High Court
Date: 2026-07-14
Petitioner: M/S.S.P. Nageswari Stores
Respondent: Appellate Deputy Commissioner (ST),

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1350025)

## Judgment text (excerpt)

WP No. 25405 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25405 of 2026 and W.M.P.Nos.27698 & 27693 of 2026 M/S.S.P. Nageswari Stores Rep. by its Proprietor, Ganesamoorthy, S/o.Balusamy, No. 183, Panchangaaiyar Street, Salavakkam, Kancheepuram-603107. ..Petitioner(s) Vs 1. Appellate Deputy Commissioner (ST), Chennai - II, Greams Road Chennai 600006. 2. Deputy State Tax Officer - II (ST) Maduranthagam Assessment Circle, No.15/9, Car Street, Maduranthakam,Chennai-603306 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the 2nd respondent relating to the Order dated 24-12-2025 in GSTIN 33AJHPG4314P1Z6/ 2021-2022 in Ref No.ZD3312253735677 for the financial year 2021-2022 and quash the same as illegal and arbitrary and consequently direct the 2nd respondent to reconsider the matter. For Petitioner(s): Mr.S.Karthikeyan __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/07/2026 01:26:34 pm ) WP No. 25405 of 2026 For Respondent(s): Mr.R.Sethu Pra

https://niyam.ai/judgements/high-court/2026/july/m-s-s-p-nageswari-stores-vs-appellate-deputy-commissioner-st