# PS Textiles, (Represented by its Proprietor P Suku vs Deputy State Tax Officer I, Kumarapalayam Assessme

Court: madras High Court
Date: 2026-07-15
Petitioner: PS Textiles, (Represented by its Proprietor P Suku
Respondent: Deputy State Tax Officer I, Kumarapalayam Assessme

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1350598)

## Judgment text (excerpt)

WP No. 25538 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25538 of 2026 and W.M.P.Nos.27861 & 27864 of 2026 PS Textiles, (Represented by its Proprietor P Sukumar) 15 A1, Kothukaran Kadu,Komarapalayam, Namakkal - 638183. ..Petitioner(s) Vs Deputy State Tax Officer I, Kumarapalayam Assessment Circle, 1st floor, tiruchengode road, RDO Office complex, sankari - 637301. ..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 calling for the records relating to the impugned order bearing Reference No. ZD330324137545K dated 21.03.2024, passed by the Respondent and quash the same as the same being arbitrary, passed in violation of the principles of natural justice and also in violation of Articles 14, 19 (1) (g) and 265 of the Constitution and consequently direct the Respondent to reconsider the case of the Petitioner afresh for the purpose of availing the benefit of waiver under the Amnesty Scheme introduced under Section 128A of the CGST/TNGST Acts. For Petitioner(s): Mr.Anish G K __________ Page1 of 4 htt

https://niyam.ai/judgements/high-court/2026/july/ps-textiles-represented-by-its-proprietor-p-suku-vs-deputy-state-tax-officer-i-kumarapalayam-assessme