Tvl. PK Associates vs The Assistant Commissioner (

WP(MD). No.17163 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated : 22/06/2026 CORAM THE HONOURABLE MR. JUSTICE D.BHARATHA CHAKRAVARTHY WP(MD). No.17163 of 2026 and WMP(MD)No.12704 of 2026 Tvl. PK Associates, Represented by its Proprietor : K.Sankar, No.3H VS Apartment, Raynies Street, Murugankuruchi, Palayamkottai, Tirunelveli District. ... Petitioner Vs The Assistant Commissioner (ST), Tirunelveli Junction Circle, Commercial Taxes Offices, Tirunelveli District. ... Respondent PRAYER :- Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus, calling for records pertaining to the impugned order passed by the respondent vide his proceedings in Form GST DRC-07, GSTIN : 33BPYPS3871P1ZO/2021-22, dated 09.12.2025 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice and further direct the 1/4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/07/2026 10:58:06 am ) WP(MD). No.17163 of 2026 respondent to re-do the assessment afresh after providing him an opportunity of personal hearing as per the provisions of the GST Act. For Petitioner : Mr.A.