# SRI GUPERALAKSHMI TEX vs The Assistant Commissioner ST

Court: madras High Court
Date: 2026-07-13
Petitioner: SRI GUPERALAKSHMI TEX
Respondent: The Assistant Commissioner ST

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1350012)

## Judgment text (excerpt)

WP No. 25032 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25032 of 2026 and W.M.P.Nos.27324 & 27326 of 2026 Sri Guperalakshmi Tex Rep by, J. Raveendran Proprietor No. 102/34-A, Rangadas Street, Jari Kondalampatti, Salem 636 010 ..Petitioner(s) Vs The Assistant Commissioner ST Kondalampatty, Salem -I Assessment circle Salem District ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the Respondent’s order dated 14.10.2025, pertinent to the assessment year (2021 - 2022) in GSTIN number (33ANQPR3231F1Z1) and quash the same and consequently direct the Respondent to pass the fresh assessment order. For Petitioner(s): Mr.V.G. Vijayraj For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ******** __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/07/2026 01:26:34 pm ) WP No. 25032 of 2026 ORDER An order dated 14.10.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.G.D

https://niyam.ai/judgements/high-court/2026/july/sri-guperalakshmi-tex-vs-the-assistant-commissioner-st-madras-2