# APPLE AUTOMOBILES vs THE ASSISSTANT COMMISSIONER (ST)

Court: madras High Court
Date: 2026-06-23
Petitioner: APPLE AUTOMOBILES
Respondent: THE ASSISSTANT COMMISSIONER (ST)

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1343160)

## Judgment text (excerpt)

WP No. 22433 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22433 of 2026 and W.M.P.Nos.24346 & 24350 of 2026 M/s.Apple Automobiles Rep. by its Partner Mr. Jeevanandham A.R. No.42, 2nd Floor, Whites Road, Royapettah, Chennai 600014 ..Petitioner(s) Vs The Assisstant Commissioner (st) Chepauk Assessment Circle, Integrated Buildings for Commercial Taxes, and Registration Department, 2nd Floor Room No.203 Fanepet, Nandanam, Chennai-600 035 ..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 call for the entire records of impugned assessment order passed by the respondent herein in GSTIN 33ABRFA0530H1ZR/2021-22 dated 21.11.2025 vide reference ID ZD331125377060T for the financial year 2021-2022, to quash the same and consequently direct the respondent to pass a fresh order after affording opportunity to the petitioner to explain the case and produce supporting documents. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/06/2026 04:33:03 pm ) WP No. 22433 of 2026 For Petitioner(s): M

https://niyam.ai/judgements/high-court/2026/june/apple-automobiles-vs-the-assisstant-commissioner-st