M SAMPATH vs The Assistant Commissioner of GST and Central Exc

WP No. 15983 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 15983 of 2026 and W.M.P.Nos.17228 & 17229 of 2026 M/s.M.Sampath No.30, Nandanar Street, Vivekanandhar Nagar, Chennai - 600118. Rep. by its Proprietor M. Sampath. ..Petitioner(s) Vs The Assistant Commissioner of GST and Central Excise, Madhavaram Division, Chennai North Commissionerate, Newry Towers, No. 2054 I Block, II Avenue, 12th Main Road, Anna Nagar, Chennai 600 040 ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, to call for the records of the Respondent in Order-in-Original No.24 / 2022-23(ST) dated 31.03.2023 and quash the same, and consequently direct the Respondent to afford the Petitioner an opportunity to file a reply, produce documents and be heard on merits. For Petitioner(s): Mr.Ganesh Raj For Respondent(s): Mr. K.S.Ramasamy, SPC __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/06/2026 05:08:06 pm ) WP No. 15983 of 2026 ORDER An order in original dated 31.03.2023 is assailed primarily on the ground that the p