# MKCE MASTER FRANCHISE INDIA PRIVATE LIMITED vs The State Tax Officer (ST)

Court: madras High Court
Date: 2026-06-24
Petitioner: MKCE MASTER FRANCHISE INDIA PRIVATE LIMITED
Respondent: The State Tax Officer (ST)

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1343387)

## Judgment text (excerpt)

WP No. 22744 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22744 of 2026 and W.M.P.Nos.24676 & 24678 of 2026 Mkce Master Franchise India Private Limited Represented by its Director Mrs. Beena Natarajan, No. 118/2A2, Near Southern Textiles, Trichy Main Road, Ranganathapuram, Sulur, Coimbatore, Tamil Nadu - 641402. ..Petitioner(s) Vs The State Tax Officer (ST) The Commercial Tax Officer, Karumathampatti Assessment Circle, O/o. The Assistant Commissioner (ST), Commercial Taxes Annex Buildings, II Floor, Dr. Balasundaram Road, Coimbatore -641 018 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, to call for the records from the file of the Respondent in impugned assessment order in GSTIN 33AAMCM4285C1ZI /2020-21 dated 31.01.2025 and Reference No.ZD3301253008781 in GSTIN /ID 33AAMCM4285C1Z1 dated 31.01.2025 passed for the FY. 2020-21 and quash the same as arbitrary, erroneous on facts and violative of principles of natural justice. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2026 01:42

https://niyam.ai/judgements/high-court/2026/june/mkce-master-franchise-india-private-limited-vs-the-state-tax-officer-st