PSM Mill vs The Assistant Commissioner (ST)

WP No. 22146 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.06.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22146 of 2026 and W.M.P. No.24030 of 2026 PSM Mill Rep. by its Proprietor Mr. Maruthasalam, 7/44-8, Thadagam Road, Velandipalayam Kanuvai, Coimbatore-641 108 ..Petitioner Vs The Assistant Commissioner (ST) Vadavalli Assessment Circle, Coimbatore, Tamil Nadu. ..Respondent Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari to call for the records of the Impugned Assessment Order in Ref. No ZD3312252799161 dated 17.12.2025 under Section 73 of the CGST/TNGST Act, 2017 and uploaded the same along with the summary of order in DRC07 for the Financial Year 2021-22 from the files of the respondent herein and quash the same. For Petitioner: Ms.Shridevi.H for M/s.Aparna Nandakumar For Respondent: Ms.G.Dhana Madhri, Government Counsel (Tax) ORDER An order dated 17.12.2025 is assailed primarily on the ground of breach of principles of natural justice. __________ Page1 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/06/2026 11:39:25 am ) WP No. 22146 of 2026 2. Ms.G.Dhana Madhri, learned Go