Tvl. Maaps Enterprises vs The Assistant Commissioner (ST) (FAC)

WP No. 25191 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25191 of 2026 and W.M.P.No.27464 of 2026 Tvl. Maaps Enterprises Rep. By its Proprietrix, Murugeshwari 5A, 2nd Street, Kamakoti Nagar, Pallikaranai, Kancheepuram Tamilnadu 600100 ..Petitioner(s) Vs The Assistant Commissioner (ST) (FAC) Medavakkam Assessment circle, Station No. 46 Greenways Road, RA Puram, II Floor, Room No. 214, Chennai 28 ..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 in GSTIN 33AWXPM1652P1ZR/2020-21 dated 20/02/2025 and quash the same and consequently direct the respondent to given a opportunity of personal hearing. For Petitioner(s): Mr.P R Kumar For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********** __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 14/07/2026 11:34:30 am ) WP No. 25191 of 2026 ORDER An order dated 20.02.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on