# 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/2088305)

## Judgment text (excerpt)

W.P.(MD)No.17193 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 22.06.2026 CORAM THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY W.P.(MD)No.17193 of 2026 and W.M.P(MD)Nos.12728 and 12729 of 2026 Magaliswamy Sriram .. Petitioner – Vs. - – The Deputy State Tax Officer-2, Ponmalai Assessment Circle, Commercial Taxes Department Campus, Trichy-620020. ... Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records relating to the impugned order in GSTIN : 33EFCPS0315P1ZB/2018-19 dated 01.04.2024 and subsequent bank attachment order dated 25.09.2025 in Roc:33EFCPS0315P1ZB/2025 passed by the respondent and to quash the same as illegal, arbitrary, wholly without jurisdiction or pass such further or other orders. 1/6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/07/2026 10:58:06 am ) W.P.(MD)No.17193 of 2026 For Petitioner : Mr.A.Niraikulam For Respondent : Ms.P.Sudarkodi Nachiar Government Standing Counsel ORDER This writ petition challenges the impugned order dated 01.04.2024 which is an assessment order passed under Section 73 of the TNGST Act, 2017, for the assessment

https://niyam.ai/judgements/high-court/2026/june/magaliswamy-sriram-vs-the-deputy-state-tax-officer-madras-7
