SRI PONNAIYAN COTTONS vs The Commercial Tax OfficerThe State Tax Officer FA

WP No. 22469 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22469 of 2026 and W.M.P.No.24400 of 2026 Sri Ponnaiyan Cottons GSTIN 33BJTPC4055Q1ZP Represented by its Proprietor, CHINNAPPAN K, No. 8/267, Sundamettur,A.Pudhur, Salem - 637102 ..Petitioner(s) Vs The Commercial Tax Officer The State Tax Officer (FAC) Edappadi Assessment Circle, no 60A SMVT nagar, Salem Main Road, Vellandivalasu, Edappadi, Salem 637 105 ..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 of the respondent made in Reference No.ZD3311252879840 dated 17.11.2025 and Reference No. ZD330126064842I dated 09.01.2026 and quash the same and consequently direct the respondent to given an opportunity of personal hearing. For Petitioner(s): Mr.P. Suresh Babu For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********* __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/06/2026 04:33:03 pm ) WP No. 22469 of 2026 ORDER An order in original dated 17.11.2025 and order rejecting the rectifi