# M/s.Sree Lakshmi Ginning Mills vs The Assistant Commissioner (ST)

Court: madras High Court
Date: 2026-06-23
Petitioner: M/s.Sree Lakshmi Ginning Mills
Respondent: The Assistant Commissioner (ST)

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1343165)

## Judgment text (excerpt)

WP No. 22473 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22473 of 2026 and W.M.P.Nos.24405 & 24406 of 2026 M/s.Sree Lakshmi Ginning Mills Rep. by its Proprietor S.Vijayalakshmi, 10/32A, Siruvankattuvalasu, Vellode, Erode 638112. ..Petitioner(s) Vs The Assistant Commissioner (ST) Perundurai Assessment Circle, Erode. ..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 the records on the files of respondent in Impugned Order vide GSTIN 33AOPPV4486G1ZB/ 2021 - 2022 dated 01.12.2025 along with consequential order in form DRC-07 bearing a Ref No ZD331225012965J dated 01.12.2025 for the tax Period April 2021-March 2022 and quash the same as arbitrary, against the principles of natural justice. For Petitioner(s): M/s.S.Kannan Vignesh Kumar.K __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/06/2026 04:33:03 pm ) WP No. 22473 of 2026 For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********** ORDER An order dated 01.12.2025 is assailed on the ground that the pet

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