M/s. VAIBHAV COTTEX vs The Deputy State Tax Officer

W.P(MD)No.17324 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 23.06.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.17324 of 2026 and W.M.P(MD)Nos.12823 and 12824 of 2026 M/s.Vaibhav Cottex Gstin 33aasfv4985f1ze, Represented by its Partner Rajshree, 2/113, Arunthatiyar Street, Thirumalaipatti, Namakkal – 637404 ... Petitioner(s) – Vs. - 1.The Deputy State Tax Officer (Roving Squad) Team – C, Virudhunagar (Intelligence), Ct Buildings, Virudhunagar. ... Respondent(s) Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of CERTIORARIFIED MANDAMUS calling for the records relating to the impugned Order passed in Form GST MOV-09 bearing OR No.1575/2025-26, Virudhunagar Roving Squad dated 21.06.2025 passed by the respondent under Section 129(3) of the Tamil Nadu Goods and Services Tax Act, 2017, quash the same as arbitrary, illegal, without jurisdiction and violative of Articles 14 and 19(1) (g) of the Constitution of India and consequently direct the respondent to 1 https://www.mhc.tn.gov.in/judis ( Uplo