# Tvl.Galaxy Granite and Tiles, vs The Deputy State Tax Officer

Court: madras High Court
Date: 2026-06-25
Petitioner: Tvl.Galaxy Granite and Tiles,
Respondent: The Deputy State Tax Officer

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/2088228)

## Judgment text (excerpt)

W.P.(MD)No.18199 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.06.2026 CORAM: THE HONOURABLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY W.P.(MD)No.18199 of 2026 and W.M.P.(MD)No.13478 of 2026 Tvl.Galaxy Granite and Tiles, Rep. by its Proprietor K.Shaji, No.I-3-96-J, Panachamoodu Road, Puliyoorsalai, Cheruvalloor, Kanyakumari District 629 152. .. Petitioner – Vs. - The Deputy State Tax Officer -2, Kuzhithurai Assessment Circle, Kanyakumari District. .. Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned order passed by the respondent vide her proceedings in Form GST DRC-07, GSTIN : 33DWMPK3482B1ZM/2021-22, dated 23.12.2025 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice and further direct the respondent to re-do the assessment afresh after providing petitioner an opportunity of Personal Hearing as per the provisions of the GST Act. ____________ https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 07:09:27 pm ) W.P.(MD)No.18199 of 2026 For Petitioner : M

https://niyam.ai/judgements/high-court/2026/june/tvl-galaxy-granite-and-tiles-vs-the-deputy-state-tax-officer