# Tvl. Veeralakshmi Electrical vs The Assistant Commissioner (

Court: madras High Court
Date: 2026-06-19
Petitioner: Tvl. Veeralakshmi Electrical
Respondent: The Assistant Commissioner (

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/2086539)

## Judgment text (excerpt)

W.P(MD)No.17032 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.17032 of 2026 and W.M.P(MD)No.12620 of 2026 Tvl. Veeralakshmi Electrical, Rep by its Proprietor M.Saravanan, GSTIN. 33JUFPS2022L1ZG, No 4/196, Sayalkudi Road, Kallorani, Virudhunagar. ... Petitioner Vs. The Assistant Commissioner (ST), Commercial Tax Building, Aruppukottai. ...Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records in the impugned Order in GSTIN. 33JUFPS2022L1ZG/2020-21 dated 31.12.2024 followed by consequential Rectification order in form GST DRC 08 in Ref. No. ZD331025006339S, dated 03.10.2025 passed by the respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions or pass such other orders as this 1 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2026 01:27:26 pm ) W.P(MD)No.17032 of 2026 Hon'ble court may deem fit and proper in the circumstances of the case and thus render justice.' For Petitioner : Mr.S.Karunakar For Respondent : M/s.P.Sudarkodi Nachiar Ali

https://niyam.ai/judgements/high-court/2026/june/tvl-veeralakshmi-electrical-vs-the-assistant-commissioner-madras-2