# Magaliswamy Sriram vs The Deputy State Tax Officer

Court: madras High Court
Date: 2026-06-22
Petitioner: Magaliswamy Sriram
Respondent: The Deputy State Tax Officer

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/2088299)

## Judgment text (excerpt)

WP(MD). No.17129 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.17129 of 2026 and WMP(MD)Nos.12691 and 12692 of 2026 Magaliswamy Sriram ... Petitioner Vs The Deputy State Tax Officer-1, Ponmalai Assessment Circle, Commercial Taxes Department Campus, Trichy - 620 020. ... 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 relating to the impugned order in GSTIN 33EFCPS0315P1ZB/2019-20 dated 21.08.2024 and subsequent bank attachment order dated 25.09.2025 in Roc. 33EFCPS0315P1ZB, passed by the respondent and to quash the same as illegal, arbitrary, wholly without jurisdiction or pass such further or other orders. For Petitioner : Mr.C.Narendren For Respondent : Mr.S.Vashik Ali Government Standing Counsel ORDER This writ petition challenges the impugned order dated 21.08.2024 which is an assessment order passed under Section 73 of the TNGST Act, 2017, for the assessment year 2019-20. 1/5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/07/2026 10:58:06 am ) WP(MD). No.17129 of 2026

https://niyam.ai/judgements/high-court/2026/june/magaliswamy-sriram-vs-the-deputy-state-tax-officer-madras-4