# Tvl. PK Associates vs The Assistant Commissioner (

Court: madras High Court
Date: 2026-06-22
Petitioner: Tvl. PK Associates
Respondent: The Assistant Commissioner (

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/2088302)

## Judgment text (excerpt)

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.

https://niyam.ai/judgements/high-court/2026/june/tvl-pk-associates-vs-the-assistant-commissioner