# Tvl.PK Associates vs The Deputy State Tax Officer

Court: madras High Court
Date: 2026-06-22
Petitioner: Tvl.PK Associates
Respondent: The Deputy State Tax Officer

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/2088294)

## Judgment text (excerpt)

WP(MD). No.17110 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.17110 of 2026 and WMP(MD)No.12679 of 2026 Tvl.PK Associates, Represented by its Proprietor : K.Sankar, No.3H VS Apartment, Raynies Street, Murugankuruchi, Palayamkottai, Tirunelveli District. ... Petitioner Vs The Deputy State Tax Officer-2, Palayamkottai Assessment Circle, Commercial Taxes Buildings, 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/2018-19, dated 30.04.2024 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice and further direct the respondent to re-do the assessment afresh after providing him an opportunity of personal hearing as per the provisions of the GST Act. 1/4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/07/2026 10:58:05 am ) WP(MD). No.17110 of 2026 For Petitioner : Mr.

https://niyam.ai/judgements/high-court/2026/june/tvl-pk-associates-vs-the-deputy-state-tax-officer