M/s.DHINAKARAN ELECTRICALS vs The Deputy State Tax Officer

WP(MD). No.17101 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated : 22.06.2026 CORAM THE HONOURABLE MR. JUSTICE D.BHARATHA CHAKRAVARTHY WP(MD). No.17101 of 2026 and WMP(MD).No.12670 of 2026 M/s.Dhinakaran Electricals, Rep. by its Proprietor O.Chella Durai, GSTIN 33AFBPC0285M1ZP, No.6/1, Peraiyur Road, Usilampatti, Madurai. ... Petitioner Vs The Deputy State Tax Officer-II, Madurai Rural (West) Assessment Circle, Madurai. ... Respondent PRAYER :- Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records in the impugned order in ARN AD330925092376O/2021-22 dated 17.12.2025 issued by the respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions. 1/5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/07/2026 10:58:05 am ) WP(MD). No.17101 of 2026 For Petitioner : Mr.S.Karunakar For Respondent : Mr.P.Rajagopalan Government Standing Counsel ORDER The writ petition is filed challenging the impugned order dated 17.12.2025, which is an order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017. 2. The crux of submissi