# Mottaian Ilaya Perumal vs The State Tax officer

Court: madras High Court
Date: 2026-06-24
Petitioner: Mottaian Ilaya Perumal
Respondent: The State Tax officer

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1343378)

## Judgment text (excerpt)

WP No. 22656 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22656 of 2026 and W.M.P.Nos.24568 & 24570 of 2026 Mottaian Ilaya Perumal M/s. Sri Lakshmi Venkateswara Enterprises 1/51D Virudchalam Main Road, Annai Therasa Nagar Ulundurpet, Viluppuram - 606107 ..Petitioner(s) Vs The State Tax officer Kallakurichi, no 33/1 Nepal Street Kallakurichi ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, quash the same as illegal, arbitrary and devoid of merit of the Respondent impugned order dated 07.04.2025 with GSTIN 33ADRPI2422C1Z1/ 2020 - 21 passed under the Tamil Nadu Goods and Service Tax Act (‘Act’) for the year 2020 - 21 along with the summary order u/s 74 dated 07.04.2025 with reference number ZD330425066190P impugned order. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2026 01:42:49 pm ) WP No. 22656 of 2026 For Petitioner(s): Mr.G. Sudhakar For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********* ORDER An order dated 07.04.2025 is assailed on the ground that

https://niyam.ai/judgements/high-court/2026/june/mottaian-ilaya-perumal-vs-the-state-tax-officer