UDHAYARANI SAREES vs The Appellate Authority

WP No. 25029 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25029 of 2026 and W.M.P.Nos.27317, 27319 & 27321 of 2026 Udhayarani Sarees Rep by, Mrs. Santha Ramakrishna Proprietor, No. 65, Narasingapuram Street, Gugai, Salem 636 006 ..Petitioner(s) Vs 1. The Appellate Authority The Deputy Commissioner (CT) Salem District 2. The Assistant Commissioner ST Gugai, Salem - 1 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 2nd Respondent’s order dated 15.09.2025 pertinent to the assessment year (2021-2022) in GSTIN number (33AAVPR3978B1Z9) which subsequently culminated in the Appeal Rejection order dated 27.02.2026 passed by the 1st Respondent in FORM GST APL 02 pertinent to the assessment year 2021 - 2022 in GSTIN number (33AAVPR3978B1Z9) and quash the same and consequently direct the 2nd Respondent to pass the fresh assessment order. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/07/2026 03:13:21 pm ) WP No. 25029 of 2026 For