# Pristine Needle Industry vs The Assistant Commissioner (ST) (FAC)

Court: madras High Court
Date: 2026-06-23
Petitioner: Pristine Needle Industry
Respondent: The Assistant Commissioner (ST) (FAC)

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1343349)

## Judgment text (excerpt)

WP No. 22440 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22440 of 2026 and W.M.P.Nos.24356 & 24357 of 2026 M/s.Pristine Needle Industry Represented by its Proprietor K.K. Dhakshinamoorthy, No.243/3, S.F. No.198/4, Dharapuram to Gobi Main Road, Unity Nagar, Kolappalur, Erode 638456. ..Petitioner(s) Vs 1. The Assistant Commissioner (ST) (FAC) Gobichettipalayam Assessment Circle, Erode 2. The Appellate Deputy Commissioner (CT) (GST) Tiruppur. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records on the files of 1st Respondent in the Impugned Order in GSTIN33AALFP3708P1ZT/2020 - 2021 dated 26.02.2025 along with consequential order in form DRC-07 bearing a Ref No ZD330225264524K dated 26.02.2025 for the Period April 2020-March -2021 and quash the same as arbitrary, against the principles of natural justice. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2026 01:41:50 pm ) WP No. 22440 of 2026 For Petitioner(s): M/s.S.Kannan Vignesh Kumar K For Respondent(s): Ms.Amirt

https://niyam.ai/judgements/high-court/2026/june/pristine-needle-industry-vs-the-assistant-commissioner-st-fac