TVL.IVAR vs DEPUTY STATE TAX OFFICER II

WP No. 23033 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23033 of 2026 and WMP.Nos.24960 & 24961 of 2026 Tvl.Ivar Represented by its Proprietor Ms. Ritika Ravi Appasamy, 3, Mangesh Street, T Nagar, Chennai, Tamil Nadu-600 017. ..Petitioner Vs Deputy State Tax Officer II Nandanam Assessment Circle Commercial Taxes and Reg. Dept (South Tower) Room No.233, 2nd Floor, Nandanam, Chennai-035. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the Respondent in Impugned Order u/s 73 in GSTIN 33AHNPR5526J1ZY/2021-22 dated 08.12.2025 and the consequential Rectification Order passed u/s 161 dated 18.03.2026 for the Financial Year 2021-22 and quash the same. For Petitioner: Ms. G Vardini Karthik For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2026 05:43:33 pm ) WP No. 23033 of 2026 ORDER An order dated 08.12.2025 and the rectification order dated 18.03.2026 are assailed in this writ petition on the groun