Kathiresan Deenathayalan vs Tamil nadu Commercial taxes Department

WP No. 22817 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22817 of 2026 and W.M.P.Nos.24752 & 24753 of 2026 Kathiresan Deenathayalan M/s. KP Engineering 42 Kanni Amman Kovil Street Kachanankuppam SIDCO Industrial Estate Ambattur, Tiruvallur - 600098 ..Petitioner(s) Vs Tamil nadu Commercial taxes Department The Deputy State Tax officer-1, Pattaravakkam Assessment Circle, 23WG plus QWF commercial taxes building Room No.7 Bengaluru Chennai Hwy Varadarajapuram, Nazarathpettai, Poonamallee-600 123 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records in the file of the Respondents and quash the same as illegal, arbitrary and devoid of merit of the Respondent impugned order dated 04.12.2025 with GSTIN 33APZPD1960Q1Z7/2021 - 22 passed under the Tamil Nadu Goods and Service Tax Act (‘Act’) for the year 2021 - 22 along with the summary order u/s 73 dated 04.12.2025 with reference number ZD331225069334J (impugned order) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 29/06/2026 12:3