# M/s Tristar Exports, vs The Deputy commercial Tax officer

Court: madras High Court
Date: 2026-07-14
Petitioner: M/s Tristar Exports,
Respondent: The Deputy commercial Tax officer

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1350746)

## Judgment text (excerpt)

WP No. 25341 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25341 of 2026 and WMP.Nos.27627 & 27629 of 2026 M/s Tristar Exports, Represented by its proprietor Mr Swamybabu, old No 152 new No 58, Gajel Apartments, Greams Road, Chennai 600 006. ..Petitioner Vs 1.The Deputy Commercial Tax officer Nungambakkam Central III, Chennai Central, Chennai. 2.The Deputy Commissioner (CT) Nungambakkam Assessment Circle, Chennai. 3.The Assistant Commissioner Nungambakkam Circle, Chennai. 4.The Joint Commissioner (ST) Chennai Central Division, Chennai. ..Respondents 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 relating to the impugned Assessment Order passed by the 1st Respondent in GSTIN No.33AAKPB2539H1Z1 for the Assessment Year 2021-22 bearing Reference No. ZD331225441617H dated 30.12.2025 and all consequential proceedings arising therefrom, quash the same as arbitrary and illegal and consequently remit the matter to the 1st Respondent for fresh consideration after __________ Page1 of 4 https://www.mhc.

https://niyam.ai/judgements/high-court/2026/july/m-s-tristar-exports-vs-the-deputy-commercial-tax-officer