Tvl KAVIYA CONSTRUCTIONS vs The Deputy State Tax Officer

W.P(MD)No.17548 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 24.06.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.17548 of 2026 and W.M.P(MD)No.12984 of 2026 Tvl KAVIYA CONSTRUCTIONS, Represented by its Proprietrix Jeyalakshmi, GSTIN 33APYPJ5765Q1ZR 48/1, Main Road, Veerapandy, Theni - 625 534. ... Petitioner Vs. The Deputy State Tax Officer 1, Theni -1 Assessment Circle, Commercial Taxes Building, Theni. ...Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in GSTIN 33APYPJ5765Q1ZR/2021-22 dated 29.12.2025 for the assessment year 2021-22 passed by the Respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, barred by limitation, non- speaking, illegal, arbitrary, wholly without jurisdiction and direct the 1 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/07/2026 11:23:37 am ) W.P(MD)No.17548 of 2026 respondent to pass assessment order or pass such further or other orders, as the Hon'ble Court may deem fit and proper in the circumstances of the case and thus render ju