# L.JAYANTHA VISHNU SIVA vs The State Tax Officer

Court: madras High Court
Date: 2026-06-24
Petitioner: L.JAYANTHA VISHNU SIVA
Respondent: The State Tax Officer

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1343365)

## Judgment text (excerpt)

WP No. 22501 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22501 of 2026 and W.M.P.Nos.24430 & 24432 of 2026 M/s.L.Jayantha Vishnu Siva Rep by its Proprietor Thiru Lingappan Jayantha Vishnu Siva No. 130, Kamaraj Nagar, Ernavur, Chennai 600 057 ..Petitioner(s) Vs The State Tax Officer Thiruvottiyur Assessment circle, Avadi, No.32 Integrated Commercial taxes, Office complex, Elephant Gate Bridge Road, Chennai 03 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for Respondent’s Order dated 28.02.2025 bearing DIN No. GST/ 33AFZPJ2629G1Z7 /21/1 pertaining to 33AFZPJ2629G1Z7 / 2020-21 and quash the same as illegal, arbitrary and contrary to the principles of natural justice. For Petitioner(s): Mr.Pranav Devaraj For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ********** __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2026 01:42:48 pm ) WP No. 22501 of 2026 ORDER An order dated 28.02.2025 is assailed on the ground that the petitioner did not have a reasonable opportuni

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