Tvl.Arupadai Alagan Corporate vs The Deputy State Tax Officer 2

WP No. 23218 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23218 of 2026 and WMP.Nos.25176 & 25179 of 2026 Tvl.Arupadai Alagan Corporate rep by its Prop. P.Ramkumar, No.40/1, Pollachi - Palakad Road, Pollachi-642 001. ..Petitioner Vs The Deputy State Tax Officer 2 Pollachi (East) Assessment Circle, Commercial Taxes Building, Pollachi-642 001. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the Respondent in his proceedings in GSTIN.33AMXPR1288E1ZL/2021-2022 dated 27.12.2025 and quash the same as illegal. For Petitioner: Mr. S.Ramanathan For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 27.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 01/07/2026 02:21:52 pm ) WP No. 23218 of 2026 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. The period of limitation for filing an a