# Tvl PEARL ENTERPRISES vs The Deputy State Tax Officer

Court: madras High Court
Date: 2026-06-19
Petitioner: Tvl PEARL ENTERPRISES
Respondent: The Deputy State Tax Officer

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/2086506)

## Judgment text (excerpt)

W.P(MD)No.16978 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 19.06.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.16978 of 2026 and W.M.P(MD)No.12569 of 2026 Tvl.Pearl Enterprises, Represented by its Proprietor G.Jeyamani Raj, GSTIN 33AWWPG6637K1ZX, D.No.10/4, K.R.Complex, 1st Street, 3rd Mile, Pudukudi, Thoothukudi - 628008. ... Petitioner Vs. The Deputy State Tax Officer - 1 (ST), Ettayapuram Assessment Circle, Commercial Taxes Buildings, Kadalaiyur Road, Ettayapuram. ...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 33AWWPG6637K1ZX /2020-21 dated 16.05.2025 for the assessment year 2020-21 passed by the Respondent under section 74 of TNGST Act 1 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2026 12:17:02 pm ) W.P(MD)No.16978 of 2026 2017 and to quash the same as cryptic, non-application of mind, illegal , arbitrary, wholly without jurisdiction and direct the respondent to proceed afresh, if at all required, only under Section 73 of the TNGST Act, after affording due oppor

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