Madrasdated High Court · 2025

W.P.Nos.4562 of 2025, etc. batch Vs. 1. The Union of IndiaRepresented by its Secretary Govt of India Ministry of Finance, No. 137, North Block, New Delhi- 110 001.2. The State of Tamil NaduRepresented by its Secretary to Government Commercial Taxes Department Secretariat, Fort St. George, Chennai-09.3. The Deputy State Tax Officer-2Vellore (North) Vellore...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,to declare Notification No. 56/2023 dated 28.12.2023, issued by the 1st respondent as ultra vires the provision of the CGST Act being incapabale of being issued under section 168A of the CGST Act as it is being arbitrary and without authority of law Calling for Respondent No.3 order dated 23.08.2024 with Ref No.GSTIN 33ASSPM1463H1ZK/2019-20 and quash the same W.P.No.6389 of 2025:Recap Ventures Private LimitedRep. By Its Managing Director Mr. LALITHAMBA, Gb 14/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchNo 6, Ground, Triveni, First Cross Road, Kasturba Nagar, Adyar, Chennai, Tamil Nadu, 600020. ... Petitioner Vs. 1. Union Of IndiaRep By The Secretary Of Government Of India, Ministry Of Finance, New Delhi-110 0012. The DirectorCentral Board of Indirect Taxes and Customs 1st Floor Tower NBCC Plaza 1 Sector 5, Pushp Vihar New Delhi 1100173. The Assistant Commissioner STAdyar Assessment Circle. No.571, Integrated Commercial Taxes and Registration Department South Tower, Room No.215, 2nd Floor, Nandanam, Chennai 35...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records of Notification No.56/2023-Central Tax dt.28.12.2023 issued by the 2nd respondent consequential culminating the Impugned Assessment Order dated 30.04.2024 issued by the 3rd respondent in GSTIN. No. 33AAHCR2749H2ZA/ 2018-19 and quash the same as arbitrary and ultra-virus 15/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchW.P.No.6438 of 2025:Yogiram Distributors Private LimitedNo.8, A L C Complex Manjakuppam Cuddalore Tamil Nadu-607001 ... Petitioner Vs. State Tax Officer (ST)Cuddalore Town Assessment Circle, Cuddalore, Tamil nadu. ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records of the Respondent culminating in the Impugned order passed in Form GST DRC 07 bearing Ref No. ZD330824169381A dated 20.08.2024 and quash the same W.P.Nos.6563 & 6699 of 2025:TVL. Shajan John JosephProprietor of M/s. Shajan John Jospeh Security Agency 1, 10/69-A, Vellanoor Main Road, Vellanoor, Tiruvallur 600 062 ... Petitioner Vs. 16/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch1. Union Of IndiaRep by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi.2. Central Board of Indirect Taxes and CustomsMinistry of Finance, Department of Revenue, North Block New Delhi 110 0013. The Assistant CommissionerThirumullaivoyal Assessment Circle, Room No.115, 1st floor, Integrated Commercial Taxes Buildings, 32 Elephant Gate Bridge Road, Chennai-03....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records pertaining to the impugned order dated 16.07.2024 issued in reference no. ZD330724199912Z by the 3rd respondent for the assessment year 2019-2020 and quash the same call for the records pertaining to the impugned Notification No. 56/2023-Central Tax dated 28.12.2023 issued by the 2nd Respondent and quash the same W.P.No.6571 of 2025:Yogiram Distribut Private LimitedNo 8 A L C Complex, Manjakuppam Cuddalore Tamil Nadu-607 001 ... Petitioner Vs. 17/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchState Tax Officer (ST)Cuddalore Town Assessment Circle, Cuddalore Tamil Nadu. ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records of the Respondent culminating in the Impugned order passed in Form GST DRC 07 bearing Ref No. ZD3308241085968 dated 13.08.2024 and quash the same W.P.Nos.6693 & 6705 of 2025:German Express Shipping Agency India Private LtdRepresented by Its Authorised Signatory M.Naresh Kumar, Survey No.1179P, 1180,1182, Container Freight Station, Kondakarai Vallur Village S.R.Palayam Post, Chennai, Thiruvallur 600 120. ... Petitioner Vs. 1. The Union of IndiaRepresented by the SecretaryDepartment of Revenue Ministry of FinanceNO.137 North BlockNew Delhi 11000118/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch2. The Goods and Services Tax CouncilRepresented by its Secretary, GST Council Secretariat, 5th Floor Tower II Jeevan Bharti Building, Janpath Road, Connaught palace, New Delhi 1100013. Central Board of Indirect Taxes and CustomsRepresented by its Chairman, North Block, New Delhi 110001.4. The State of Tamil NaduRepresented by its Secretary to Government Commercial Taxes and Registration Department Secretariat, Fort St. George, Chennai 6000095. The Assistant Commissioner ST FACCholavarm Assessment Circle, Room No.109, 1st Floor, Integrated C.T.Buildings, Chennai....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,calling for the records in GSTIN 33AABCG0117C1ZK/2017-18 bearing Reference No.ZD331223201991T along with DRC 07 dated 26.12.2023 issued by the Fifth Respondent and quash the same as arbitrary, without jurisdiction and void calling for the records in GSTIN 33AABCG0117C1ZK/2017-18 bearing Reference No.ZD3312232071921 along with DRC 07 dated 19/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch26.12.2023 issued by the Fifth Respondent and quash the same as arbitrary, without jurisdiction and void W.P.No.6722 of 2025:Friends Beverage AddictionRepresented by its Proprietor Jaidish Hariraj 103/9, David Towers, Ashok Nagar Main Road, Kodambakkam, Chennai 600 024 ... Petitioner Vs. 1. The Union of IndiaRepresented by the Secretary Department of Revenue Ministry of Finance NO.137 North Block New Delhi 1100012. The Goods and Services Tax CouncilRepresented by its Secretary, GST Council Secretariat 5th Floor Tower II Jeevan Bharti Building Janpath Road, Connaught palace, New Delhi 110001.3. Central Board of Indirect Taxes and CustomsRepresented by its Chairman, North Block, New Delhi 1100014. The State of Tamil NaduRepresented by its Secretary to Government Commercial Taxes and Registration Department Secretariat, Fort St. George, Chennai 60000920/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch5. The Deputy State Tax Officer IIKodambakkam Assessment Circle, Commercial Taxes Department, Greams Road, Chennai 600 006...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records in GSTIN 33ATWPJ6627K1Z2/2019-20 bearing reference No.ZD3308243025 56G along with DRC-07 dated 31-08-2024 issued by the fifth respondent and quash the same as arbitrary, without jurisdiction and void W.P.No.6863 of 2025:S.RamasamyProprietor Tvl Selvam Hardwares 2 10a Ganapathy Nagar Vanagaram Main Road, Alapakkam, Porur, Chennai 600116. ... Petitioner Vs. State Tax OfficerPorur Assessment Circle, 4/109 Integrated Goods And Service Taxes Building 1st Floor, Bangalore Highway Road, Varadharajapuram, Nazarathpettai, Chennai 600123. ...Respondents21/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records of the respondent Ref. No.ZD330824203175O and quash the order dt.22.08.2024 passed therein W.P.Nos.6983 & 6984 of 2025:Tvl Vijay AgenciesRep By Its Proprietor Mr G Vijaya Kapil, 77,Na Palkalai Nagar, Palavakkam, Chennai-600 041 ... Petitioner Vs. 1. Union Of IndiaRep By The Secretary Of Government Of India, Ministry Of Finance New Delhi-110 0012. The State of Tamil NaduRep. by its Secretary, Commercial Taxes Department, Tamil Nadu, Nandanam, chennai-600 0353. The State Tax Officer ST FACSholinganallur Assessment Circle Nandanam, chennai-600 035...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Declaration / Certiorari,22/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchDeclaration or any other appropriate Writ or order to declare Notification No. 5612023-Central Tax dated 28.12.2023 as ultra- vires the provisions of the CGST Act being incapable of being issued under section 1684. of the CGST Act as it is being arbitrary and without the authority of law calling for Respondent No.3 Order dated 20.08.2024 with Ref. No. GSTIN. 33AMHPG66L9GIZ1l20I9- 20 and quash the same W.P.Nos.7296, 7299, 7301, 7305 & 7307 of 2025:SHRI.R RameshkumarNo. 40/12, Old Gst Road, Hanumanthaputheri, Chengalpattu 603 001 ... Petitioner Vs. 1. The Union of IndiaRepresented By The Secretary, Department Of Revenue, Ministry Of Finance, No.137 North Block, New Delhi 110001.2. The Goods and Services Tax CouncilRepresented By Its Secretary, Gst Council Secretariat 5th Floor Tower Ii Jeevan Bharti Building Janpath Road, Connaught Palace, New Delhi 110 0013. The Central Board of Indirect Taxes and CustomsRepresented By Its Director, North Block, New Delhi 110 0014. The State of Tamil NaduRepresented By Its Secretary To Government 23/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchCommercial Taxes And Registration Department Secretariat, Fort St. George, Chennai - 600 0095. The Deputy State Tax Officer 2O/o. The Assistant Commissioner State Tax Chengalpattu Assessment Circle No. 16a, 1st Floor, 1st Main Road Anna Nagar, Chengalpattu 603 001...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,call for the records pertaining to the impugned DRC-07 order dated 31.08.2024 bearing reference no. ZD330824308581H, passed by the 5th Respondent and quash the same call for the records pertaining to the impugned Notification No. 09/2023-Central Tax dated 31.03.2023 issued by the 3rd Respondent and quash the same as it is manifestly arbitrary, void, contrary to the provision of Section 168A of the Central Goods and Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India call for the records pertaining to the impugned Notification No. 56/2023-CT dated 28.12.2023 issued by the 3rd Respondent and quash the same as it is manifestly arbitrary, void, contrary to the provision of Section 168A of the Central Goods and Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India 24/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchcall for the records pertaining to the impugned Notification in G.O. Ms. No. 41/2023 dated 05.04.2023 issued by the 4th Respondent and quash the same as it is manifestly arbitrary, void, contrary to the provision of Section 168A of the Central Goods and Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India call for the records pertaining to the impugned Notification in G.O. Ms. No. 1/2024 dated 02.01.2024 issued by the 4th Respondent and quash the same as it is manifestly arbitrary, void, contrary to the provision of Section 168A of the Central Goods and Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India W.P.No.7528 of 2025:Malliga InfrastructureSole Proprietor Amaran Palanisamy No.4, Ramesh Nagar, 2nd Cross street, West Tambaram, Kancheepuram, Chennai 600 045 ... Petitioner Vs. The Assistant Commissioner (ST) (FACTambaram Assessment Circle, Chengalpattu Tamil nadu ...Respondents25/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records in relation to impugned Order under section 73 dated 30.08.2024 in Ref No. ZD3308242990257 for tax period April 2019 to March 2020 passed by the Respondent and quash the same as illegal, arbitrary and in violation of principle of natural justice W.P.Nos.8218 & 8222 of 2025:Insoorya Express CargoRepresented by its Partner, Mrs. MalaNo, 118/273, 2nd Floor, Thambu Chetty Street, Chennai 600 001 ... Petitioner Vs. 1. Union of IndiaRep By Its SecretaryDepartment Of RevenueMinistry Of FinanceNorth Block New Delhi2. Central Board of Indirect Taxes and CustomsMinistry of Finance, Department of Revenue, North Block New Delhi - 110 0013. The Assistant Commissioner (ST)No.32 Integrated Commercial Taxes Office Complex, Room No.304, 3rd Floor, Elephant Gate Bridge Road, Vepery, Chennai 600 003...Respondents26/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,call for the records pertaining to the impugned order vide DRC 07 dated 23.08.2024 for the Financial Year 2019-2020 issued in reference No.ZD330824209724D by the 3rd Respondent call for the records pertaining to the impugned Notification No. 56/2023-Central Tax dated 28.12.2023 issued by the 2nd RespondentW.P.Nos.8462 & 8467 of 2025:TvI R SelvarajRep. by its Proprietor, 146/410, K.K. Garden, Mullai Nagar, Suramangalam, Salem 636 005 ... Petitioner Vs. 1. Union of IndianRep. By The Secretary Of Government Of India, Ministry Of Finance New Delhi-110 001.2. The State of Tamii NaduRep. by its Secretary, Commercial Taxes Department, Tamil Nadu3. The Assistant Commissioner STSuramangalam Assessment Circle, Salem...Respondents27/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,calling for Respondent No.3s Order dated 09.08.2024 with Ref. No. GST No 33AJCPS1246D1ZN/ 2019-20 and quash the same to declare Notification No. 56/2023- Central Tax dated 28.12.2023 as ultra- vires the provisions of the CGST Act being incapable of being issued under section 168A of the CGST Act as it is being arbitrary and without the authority of law W.P.Nos.8575 & 8578 of 2025:Ferro EngineersRep by its Proprietor- Krishnamoorthy Manikam, T-248, Sidco Industrial Estate, Kattur, Tiruvallur, Tamil Nadu, 600062. ... Petitioner Vs. The State Tax Officer FACOffice of the Commercial Tax Officer, Porur Assessment Circle, No.4/109, I Floor, Bangalore Highway Road, Varadharajapuram, Nazaratpet, chennai- 123. ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,28/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchcalling for the records relating to the impugned proceedings passed by the Respondent in the impugned order in GSTIN. 33AFTPK9710R1ZL/2019-2020 dated 22.08.2024 along with the consequential proceedings under section 73 in FORM GST DRC 07 vide ref. no. ZD330824202533P dated 22.08.2024 to quash the same calling for the records relating to the impugned proceedings passed by the Respondent in the impugned order in GSTIN.33AFTPK9710R1ZL/2019-2020 dated 29.08.2024 along with the consequential proceedings under section 73 in FORM GST DRC 07 vide ref. no. ZD330824268747U dated 29.08.2024 to quash the same W.P.No.8881 of 2025:Jeongun Chennai Private Limited,Represented by its Authorized Signatory Mr.Ponraj Pandiyan 194/1, Mettupalayam Village, Echoor Road, Sriperumbudur, Kancheepuram, Tamil Nadu-602 105 ... Petitioner Vs. Deputy Commercial Tax Officer (dsto 2),Sriperumbudur, Kancheepuram, Tamil Nadu. ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records in the file of the Respondent and quash the impugned order under section 73 of the 29/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchTamil Nadu Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 having GSTIN 33AAECJ4444J1ZL dated 21.08.2024 having Reference Number No. along with Summary of the Order in Form GST DRC 07 dated 21.08.2024 having Reference No. ZD3308241741677 and Rectification order dated 24.02.2025 in Reference No. ZD330225245474K passed by the Respondent for the FY 2019-20 W.P.Nos.9221 & 9225 of 2025:Pace Process Controls Private LimitedRepresented by its Authorised Signatory Mr. Chelikani Praveen Kumar K2, Lakeview Apartments, 2nd Floor, Kamaraj Salai, Manali Chennai - 600 068. ... Petitioner Vs. The Deputy State Tax Officer IIManali Assessment Circle, Station Room No 101, 1st Floor, Integrated C.T Buildings, chennai 600 003 ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,calling for the records of the order in GSTN 33AABCP0461E1Z0/ 2017-18 bearing reference number ZD331223283466E along with DRC-07 dated 30-12-2023 in the files of the respondent and quash the same as arbitrary, without jurisdiction and void 30/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchcalling for the records of the order in GSTIN 33AABCP0461E1Z0/2019-2020 dated 01.08.2024 bearing Reference No.ZD330824019179A along with DRC-07 dated 02.08.2024 issued by the respondent and quash the same as arbitrary, without jurisdiction and void W.P.Nos.9512 & 10141 of 2025:Tvl Thangam Traders,(Rep by its partner Mr.Durairaj.D)No.1 /1935, Thiruvallur High Road, Gandhi Nagar, Redhills, Tiruvallur, Tamil Nadu 600 052. ... Petitioner Vs. 1. Assistant Commissioner(st)Cholavaram, Assessment Circle, Room No.109, 1st Floor, Integrated Commercial Taxes Buildings, Elephant Gate, Wall Tax Road, Chennai-600 0032. Union of IndiaMinistry of Finance, Raj Path Marg, E Block, Central Secretariat, New Delhi 110 011.3. State of Tamil NaduCommercial Taxes Department, Fort St. George, Chennai 600 009....Respondents31/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,calling for the records on the files of the 1st Respondent herein in FORM GST DRC -07 with Reference No. ZD330424020375T dated 03.04.2024 along with the detailed order in GSTIN/33AAGFT6122 N1Z0/2018-19 dated 03.04.2024 and quash the same calling for the records on the files of the 1st Respondent herein in FORM GST DRC-07 with Reference No. ZD330424020374V dated 03.04.2024 along with the detailed order in GSTIN/33AAAPA6489 R1ZA /2018-19 dated 03.04.2024 and quash the same W.P.Nos.9516 & 9518 of 2025:Tvl Thangam Traders,(Rep by its partner Mr.Durairaj.D)No.1 /1935, Thiruvallur High Road, Gandhi Nagar, Redhills, Tiruvallur, Tamil Nadu 600 052. ... Petitioner Vs. 1. Assistant Commissioner(st)Cholavaram, Assessment Circle, Room No.109, 1st Floor, Integrated Commercial Taxes Buildings, Elephant Gate, Wall Tax Road, Chennai-600 0032. Union of IndiaMinistry of Finance, Raj Path Marg, 32/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchE Block, Central Secretariat, New Delhi 110 011.3. State of Tamil NaduCommercial Taxes Department, Fort St. George, Chennai 600 009....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,calling for the records on the files of the 2nd Respondent herein in Notification No.56/2023 Central Tax dated 28.12.2023 and quash the same as ultra vires Section 168A of the Central Goods and Service Tax Act, 2017, apart from being violative of Article 14, Article 246A and Article 265 of the Constitution of India calling for the records on the files of the 2nd Respondent herein in Notification No.56/2023 Central Tax dated 28.12.2023 and quash the same as ultra vires Section 168A of the Central Goods and Service Tax Act, 2017, apart from being violative of Article 14, Article 246A and Article 265 of the Constitution of India W.P.Nos.9535, 9542, 9557 & 9622 of 2025:M/s Sri Varasidhhi Engineering LLPRep by its partner, Ms.D.Vijaya chamundeeswari, SIDCO Industrial Estate Sundarapuram Coimbatore-641 012 ... Petitioner Vs. 33/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch1. The Union of IndiaRepresented By The Secretary, Department Of Revenue, Ministry Of Finance, No. 137, North Block, New Delhi -110 001.2. The Goods and Service Tax Council,Rep by its Secretary, GST Council Secretariat, 5th Floor Tower II Jeevan Bharti Building Janpath Road Connaught palace New Delhi-110 001.3. The Central Board of Indirect Taxes and Customs,Rep By its Director, North Block New Delhi-110 001.4. The State of Tamil Nadu,Rep by its Secretary to Gov., Commercial Taxes and Registration Department Secretariat Fort St. George Chennai-600 0095. The Assistant Commissioner (ST),Kuniyamuthur Assessment Circle Coimbatore-641 019....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,call for the records pertaining to the impugned Notification in G.O. Ms. No. 1/2024 dated 02.01.2024 issued by the Fourth Respondent and quash the same as it is manifestly arbitrary, void, contrary to the provision of Section 168A of the Central Goods and Services Tax Act 34/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India call for the records pertaining to the impugned Notification No. 09/2023-Central Tax dated 31.03.2023 issued by the Third Respondent and quash the same as it is manifestly arbitrary, void, contrary to the provision of Section 168A of the Central Goods and Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India call for the records pertaining to the impugned Notification No. 56/2023-Central Tax dated 28.12.2023 issued by the Third Respondent and quash the same as it is manifestly arbitrary, void, contrary to the provision of Section 168A of the Central Goods and Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India call for the records pertaining to the impugned Notification in G.O. Ms. No. 41/2023 dated 05.04.2023 issued by the Fourth Respondent and quash the same as it is manifestly arbitrary, void, contrary to the provision of Section 168A of the Central Goods and Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India W.P.No.9545 of 2025:M/s Sri Varasidhhi Engineering LLPRep by its partner, 35/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchMs.D.Vijaya chamundeeswari, SIDCO Industrial Estate Sundarapuram Coimbatore-641 012 ... Petitioner Vs. 1. The Union of IndiaRepresented By The Secretary, Department Of Revenue, Ministry Of Finance, No. 137, North Block, New Delhi -110 001.2. The Goods and Service Tax Council,Rep by its Secretary, GST Council Secretariat5th Floor Tower II Jeevan Bharti Building Janpath Road Connaught palace New Delhi-110 001.3. The Central Board of Indirect Taxes and Customs,Rep by its Director, North Block New Delhi-110 001.4. The State of Tamil NaduRep by Secretary to Government, Commercial Taxes and Registration Department Secretariat Fort St. George Chennai-600 0095. The Assistant Commissioner (ST)Kuniyamuthur Assessment Circle Coimbatore-641 019....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records pertaining to the assessment order bearing reference no. GSTIN.33ADYFS6821 36/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchL1ZB/2019-20 dated 22.08.2024, passed by Fifth Respondent herein, and quash the same W.P.No.9872 of 2025:Tvl. M.K. AgenciesGstin 33acwpt9674p1z4,Represented By Its Proprietor Thiruvasagam Thithappan Door No T-1a, Main Road, Kovaipudur, Coimbatore 641042 Present Address 10, Pasumpon Garden, Kovaipudur, Coimbatore 641042 ... Petitioner Vs. The Assistant Commissioner (ST)(FAC)Perur Circle, Commercial Tax Building, Dr.Balasundaram Road, Coimbatore 64108. ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records pertaining to the impugned order bearing reference no. ZD330824298177X dated 30.08.2024 issued by the Respondent and quash the same 37/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchW.P.Nos.10092 & 10094 of 2025:Annappan ArumugamM/s.A.Arumugam(proprietary Concern Registered Under The Gst Act), No.13/a, Kolathur Colony, Bajanaikoil Street, Chennai-600 099 ... Petitioner Vs. 1. The CommissionerOffice Of Principal And Special Commissioner Of Commercial Taxes, Office Of Commercial Taxes, Ezhilagam, Chepuak, Chennai-600 0052. Joint Commissioner STGST Building, Elephant Gate Road, Basin Bridge, Chennai.3. The Assistant Commissioner STVillivakkam Assessment Circle, Chennai North, Tamil Nadu.4. The State Tax OfficerVillivakkam Assessment Circle, No.1, PAPJM Building (Annexure), 2nd floor, Greams Road, Chennai 600006....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, 38/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchcall for the records culminating in impugned Order dated 28.08.2024, vide Order No.ZD330824261266B, passed by the 4th Respondent and quash the samecall for the records culminating in impugned Order dated 31.08.2024, vide Order No. ZD330824307328E, passed by the 4th Respondent and quash the same W.P.No.10170 of 2025:TvI Maaz Traders Rep by Its Proprietor3/153-3 Bangalore Road, Venkatapuram Krishnagiri 635001 ... Petitioner Vs. 1. Union of IndiaRep by the Secretary of Government of IndiaMinistry of Finance New Delhi 1100012. The State of Tamil NaduRep. by its Secretary, Commercial Taxes Department, Tamil Nadu3. The Assistant Commissioner STKrishnagiri -I Assessment Circle...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Declaration, to declare Notification No. 56/2023-Central Tax dated 28.12.2023 as ultra vires the provisions of 39/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchthe CGST Act being incapable of being issued under section 168 A of the CGST Act as it is being arbitrary and without the authority of law W.P.No.10234 of 2025:Tvl Maaz Traders Rep by Its Proprietor Amjath Basha3/153-3, Bangalore Road, Venkatapuram, Krishnagiri 635001 ... Petitioner Vs. 1. Union of IndiaRep by the secretary to Government of IndiaMinistry of FinanceNew Delhi 1100012. The State of Tamil NaduRep. by its Secretary, Commercial Taxes Department, Tamil Nadu3. The Assistant Commissioner STKrishnagiri -I Assessment Circle...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for Respondent No.3s Order dated 26.04.2024 with Ref. No. ZD330424214464Q/2018-19 and quash the same 40/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchW.P.No.10345 of 2025:Tvl N S M EnterprisesRep by its Proprietor Rama Rao Upendra Rao, No.3-A, F-1, Sri Sai Apartment , Old State Bank Colony, West Tambaram, Chennai, Tamil Nadu- 600 128. ... Petitioner Vs. 1. State Tax OfflcerTambaram Assessment Circle, Room No. 342, 3rd Floor, Integrated Building, for commercial Tax and Registration Department, Nandanam, Chennai-035.2. Deputy Commerclal Tax OfflcerTambaram Assessment Circle Room No 342 3rd Floor Integrated Building for Commercial Tax and Registration Department Nandanam Chennai 6000353. The Branch ManagerBANK OF BARODA No 8 Siva Shanmugam Street Tambaram West Chennai Tamllnadu -45...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, Call for the records of the 1st and 2nd Respondent herein in Impugned order passed in GSTIN. 41/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch33AAOPU9620J1Z5/ 2019- 20 dated 24.07.2024 and Consequential FORM DRC 07 in Ref. No.ZD330724292210N dated 24.07.2024 and Summary of rectification / withdrawal order FORM GST DRC- 08 Ref. No.ZD331124112940Y dated 15.11.202 by the 1st Respondent and impugned order passed FORM DRC 07 in Ref. No.ZD330824170001V dated 20.08.2024 issued by the 2nd Respondent for both the F.Y 2019 -20 further direct the 2nd respondent to lift the attachment of the bank accounts of the petitioner held with over Draft A/C. No. 75260500000095 3rd respondent and quash the same W.P.No.10634 of 2025:Tvl. SUVARNA FIBROTECH PRIVATE LTD,Rep By Its Authorised Signatory Mr Sunilkumar K U. No. 551/1, Kizhminnal Road, Puttuthakku Village, Vellore, Tamilnadu- 632 517. Gstin 33aaccs3953p1zy ... Petitioner Vs. The Assistant Commissioner (st) (fac)Office Of The Commercial Tax Officer, Ranipet Sipcot, Raniper Vellore, Tamilnadu. ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records on the files of the Respondent impugned proceedings passed in GSTIN 42/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch33AACCS3953P1ZY /2017-2018 vide DRC-07 bearing Ref No ZD331223264566F dated 29.12.2023, and the subsequent Consequential Rectification order u/s 161 of the act bearing Ref No ZD331124032657M, dated 06.11.2024, and quash the same W.P.No.10950 of 2025:Marvel IndustriesRepresented By Its Managing Partner E.P Sathish Kumar No.14/1b, Na, Vellakkalpatti Post, Salem, Tamil Nadu - 636 012Gstin- 33aazfm2620b1zi ... Petitioner Vs. The Assistant Commissioner (ST)Suramangalam Circle, Salem, Tamilnadu. ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records on the files of the impugned proceedings of the Respondent vide Impugned Order in GSTIN 33AAZFM2620B1ZI /2018-19 dated 25.04.2024 along with the Consequential Order U/s 73 with Ref. No.- ZD330424193778X dated 25.04.2024, for the tax period 2018-19, quash the same 43/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchW.P.Nos.11064, 11082, 11095 & 11117 of 2025:Tvl Jain Furniture ProductsRep by its Propreitrix Rinku Baid Door No. 1/44, Rukmani Mill Gate 2, Palavoyal Athivakkam Village, Vadagarai Post, Red Hills, Chennai, Tamil Nadu 600 052. ... Petitioner Vs.1. The Assistant Commissioner STCholavaram Assessment CircleRoom no.109 1st floor Integrated Commercial Taxes Building Elephant Gate, Wall Tax Road, Chennai 6000032. Union of IndiaRep by the Director CBICMinistry of Finance, Raj Path Marg, E Block, Central Secretariat, New Delhi 110 011.3. State of TamilNaduRep by its secretary Commercial Taxes DepartmentFort St. George, Chennai 600009 ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,calling for the records on the files of the 1st Respondent herein in FORM GST DRC 07 with Reference No ZD330824103507K dated 44/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch13.08.2024 along with the detailed order in GSTIN/33AABPB7868 E1ZY /2019-20 dated 13.08.2024 calling for the records on the files of the 1st Respondent herein in FORM GST DRC 07 with Reference No.ZD3308241533389 dated 19.08.2024 along with the detailed order in GSTIN/33AABPB7868 E1ZY /2019-20 dated 19.08.2024 calling for the records on the files of the 2nd Respondent herein in Notification No.56/2023 Central Tax dated 28.12.2023 and quash the same as ultra vires Section 168A of the Central Goods and Service Tax Act, 2017, apart from being violative of Article 14, Article 246A and Article 265 of the Constitution of India calling for the records on the files of the 3rd Respondent herein in G.O.M.S.No.1 dated 02.01.2024, and quash the same as ultra vires Section 168A of the Tamil Nadu Goods and Service Tax Act, 2017, apart from being violative of Article 14, Article 246A and Article 265 of the Constitution of India W.P.No.11156 of 2025:Tvl .thangam Traders(Rep by its Partner Durairaj D) No. 1/ 1935, Thiruvallur High Road, Gandhi Nagar, Redhills, Tiruvallur, Tamil Nadu 600 052. ... Petitioner Vs. 45/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchThe Deputy State Tax OfficerCholavaram Assessment Circle, Room No.109, 1st Floor, Integrated C.T. Buildings, Chennai-03. ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records on the files of the Respondent herein in FORM GST DRC- 07 with Reference No..ZD3308242195568 dated 24.08.2024 along with the detailed order in GSTIN.33AAGFT6122N1Z0/2019-2020 dated 24.08.2024 and quash the same W.P.No.11221 of 2025:Tvl The Noble MotorsRepresented by its Managing Partner Mr. E.P Sathish Kumar RSF362/2A2, Near Sakthimahal, Perundurai Main Road, Erode 638011 GSTIN- 33AADFT4912D1ZM ... Petitioner Vs. The Assistant Commissioner (ST)Thindal Assessment circle, Erode, Tamil nadu. ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records on the files 46/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchof the Respondent in the Impugned Order in GSTIN- 33AADFT4912D1ZM/2019-20 dated 27.08.2024 along with the Order U/s 73 with Ref. No.- ZD330824234564C dated 27.08.2024 for the tax period 2019-20 and quash the same W.P.No.11608 of 2025:M/S.Falcon Expo and Event ServicesGSTIN 33ABKPU8017A1ZT, Rep by its Proprietor, V A Ummer Sha 69, Mecricker Road, R.S. Puram,Coimbatore-641 002 ... Petitioner Vs. 1. Union of IndiaRepresented by its Secretary Department of Revenue Ministry of Finance, North Block, New Delhi.2. The Central Board of Indirect Taxes and CustomsMinistry of finance, Department of REvenue, North Block New Delhi-110 0013. The Deputy State Tax Officer 1RS Puram Circle, Commercial tax Building, Dr.Balasundaram Road, Coimbatoe 641 018....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records pertaining to the 47/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchimpugned Notification No.56/2023-Central Tax dated 28.12.2023 issued by the 2nd Respondent and quash the same W.P.No.11652 of 2025:Tvl Raju and Co,Represented by its Partner S Venkatachalam 50 A, Ramaiya Colony R V Colony, P N Road Tirupur Tamilnadu ... Petitioner Vs. Commercial Tax Officer/StateTaxOfficer(FAC), Tirupur North 2 Circle,3rd Flor Commercial Tax Building, 42 Kumaran Road, Tirupur 641 601. ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records in the file of the Respondent and quash the Impugned Show Cause Notice under section 73(1) of the Tamil Nadu Goods and Service Tax Act, 2017 Central Goods and Service Tax Act, 2017 in Reference No.ZD330324132970O dated 21.03.2024 issued by the Respondent and Consequent impugned order under section 73 of the Tamil Nadu Goods and Service Tax Act, 2017 Central Goods and Service Tax Act, 2017 having GSTIN 33AAEFR5037L1Z4 dated 27.04.2024 along with 48/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchSummary of the Order in Form GST DRC 07 dated 27.04.2024 Respondent having Reference No.ZD330424217658C and Rectification order dated 14.02.2025 in Reference No. ZD330225138403T passed by the Respondent for the FY 2018 19 W.P.No.11660 of 2025:Accel Limited Successor of Accel IT Services LtdRepresented by its Chief Financial Officer, Mr. Rajesh Kumar Nandi, No.178, III Floor, SFI Complex, Valluvarkottam High Road, Nungambakkam, ... Petitioner Vs. Chennai Assistant Commissioner (ST), Saidapet Assessment Circle, chennai south No. 46 mylapore taluk office building, RA Puram greenways road, chennai 600 028 currently at 2nd floor Integrated Building for Commercial Taxes and Registration Department, Nandanam, chennai 600 035. ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records in the file of the Respondent and quash the Impugned order under section 73 of the Tamil Nadu Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 having GSTIN 33AADCE4435D1Z5 dated 49/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch31.08.2024 along with Summary of the Order in Form GST DRC 07 dated 31.08.2024 Respondent having Reference No. ZD330824308830I and Rectification order dated 27.11.2024 in Reference No ZD331124273935B passed by the Respondent for the FY 2019-20 W.P.No.11725 of 2025:M/s.Falcon Expo And Event ServicesGstin 33abkpu8017a1zt Rep By Its Proprietor V A Ummer Sha, 69, Mecricker Road, R.S. Puram, Coimbatore 641002. ... Petitioner Vs. 1. union of indiaRepresented By Its Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi.2. The Central Board of Indirect Taxes and CustomsMinistry Of Finance, Department Of Revenue, North Block New Delhi3. The Deputy State Tax Officer 1Rs Puram Circle, Commercial Tax Building, Dr Balasundaram Road, Coimbatore....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records pertaining to the 50/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchForm GST DRC 07 bearing reference no. ZD330724294795T/2019-20 dated 24.7.2024 issued by the 3rd Respondent and quash the same W.P.No.12194 of 2025:S P EnterprisesRepresented by its Managing Partner Mr. Sembhu Prasad. I.V.S.S, 3 2B, MGR Nagar Road, Veerapandi Village, Coimbatore 641 027 ... Petitioner Vs. The Assistant Commissioner STThudiyalur circle, Coimbatore...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records of the order in GSTIN 33ABPFS5163G1ZY/2019-2020 bearing reference number ZD330824140257G along with DRC-07 dated 17.08.2024 issued by the respondent and quash the same as arbitrary, without jurisdiction and void W.P.No.12196 of 2025:Tvl. Deva FashionsRep. By Its Proprietor, Sunita Gupta, No.114, Nesavalar Colony, 51/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchAlagesan Main Road, Saibaba Colony, Coimbatore 641011. ... Petitioner Vs. 1. Unin Of India,Represented By The Secretary Of Government Of India Ministry Of Finance New Delhi 110001.2. The State Of Tamil Nadu,Rep. By Its Secretary, Commercial Taxes Department, Tamil Nadu.3. The Assistant Commissioner (st) (fac)Mettupalayam Road Circle, Coimbatore....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Declaration, To declare Notification No. 56/2023-Central Tax dated 28.12.2023 as ultra vires the provisions of the CGST Act being incapable of being issued under section 168A of the CGST Act as it is being arbitrary and without the authority of law. W.P.Nos.12268 & 12271 of 2025:M/S.EM EM Logistics and LeasingRepresented by Managing Partner Mr.M.Prakash No.6/1168-A, Paramathi Road, Namakkal 637 001. ... Petitioner52/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch Vs. The Deputy State Tax Officer-2Namakkal (town) Assessment Circle, Namakkal ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,calling for the records in Order passed by the Respondent vide GSTIN 33AAFFE2906A2Z6/ 2017-18 2023 along with DRC-07 vide Ref No. ZD331223264411W dated 29.12.2023 and quash the same and further direct the Respondent to give the opportunity to the petitioner as pass on orders on merits in accordance with law calling for the records in Order passed by the Respondent vide GSTIN 33AAFFE2906A2Z6/ 2017-18 along with Ref No.ZD330624357690B dated 28.06.2024 and seeking to quash of the same as arbitrary issued by the Respondent and further direct the Respondent to hear the petitioner case on merit W.P.No.12352 of 2025:M K Agenciesgstin 33ACWPT9674p1z4, Rep by its Proprietor Thiruvasagam Thithapan, Door No. T 1A Main Road, Kovaipudur Coimbatore, 53/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchPresent address, Kovaipudur, Coimbatore ... Petitioner Vs. 1. Union of India Rep by its SecretaryDepartment Of Revenue Ministry Of Finance Norh Block New Delhi 110 001.2. The Central Board of Indirect Taxes and CustomsMinistry of Finance, Department of Revenue, North Block, New Delhi3. The Assistant Commissioner (ST)(FAC) Perur Circle...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records pertaining to the impugned Notification No.56/2023-Central Tax dated 28.12.2023 issued by the 2nd Respondent and quash the same W.P.No.12391 of 2025:Tvl Deva Fashions Rep By Proprietor Sunita Gupa114, Nesavalar Colony, Alagesan Main Road, Saibaba Colony, Coimbatore ... Petitioner Vs. 1. Unon Of India 54/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchRep By The Secretary To GovernmentMinistry Of Finance New Delhi2. The State of Tamil NaduRep. by its Secretary, Commercial Taxes Department, Tamil Nadu.3. The Assistant Commissioner ST FACMettupalayam Road Circle, Coimbatore....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for Respondent NO. 3 Order dated 27.08.2024 with Ref. No. ZD330824242161Q and quash the same W.P.No.12470 of 2025:M/s. B.V.R EnterprisesRep by its Proprietor Sri C Balamurugan No.71, 4th Street, Annai Sivakami Nagar, Ennore, Tiruvallur 600057 ... Petitioner Vs. The Assistant CommissionerThiruvottiyur Division, Chennai North Commissionerate, No.459, Anna Salai, Teynampet, Chennai-600 018. ...RespondentsPrayer: 55/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchWrit Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records of the respondent herein in ORDER-IN-ORIGINAL No.08/2024-25-GST and quash the proceeding dated 26/08/2024 passed therein W.P.No.12686 of 2025:TVL. Sarojini Works ContractorRep by its proprietor Sarojini, No.18, Police Line, Tindivanam, Villupuram-604001. ... Petitioner Vs. 1. Union Of India,Rep By The Secretary Of Government Of India, Ministry Of Finance New Delhi -110001.2. The State of Tamil Nadu,Rep. by its Secretary, Commercial Taxes Department, Tamil Nadu3. The State Tax Officer,Tindivanam Assessment Circle, Villupuram Zone Cuddalore Division...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for Respondents Order dated 27.08.2024 with Ref. No. GSTIN.33AZDPS7846Q1ZH/2019-20 and 56/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchquash the same W.P.No.12714 of 2025:S. P. Transport ServicesRepresented by its proprietor Ms. THIRIPURASUNDARI No.100, 1st Main Road, Kesavapuram, Nallur, Tiruvallur, Tamil Nadu, 601203 ... Petitioner Vs. 1. Union of IndiaRep. by The Secretary of Government of India, Ministry of Finance, New Delhi-110 001.2. The DirectorCentral Board of Indirect Taxes and Customs 1st Floor Tower NBCC Plaza 1 Sector 5, Pushp Vihar New Delhi 1100173. State Tax OfficerPonneri Assessment Circle. No.32, Integrated Commercial Taxes building, First Floor, Room No. 107, Elephant Gate Bridge Road, Vepery, Chennai 600 003...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records of Notification No.56/2023-Central Tax dt.28.12.2023 issued by the 2nd respondent consequential culminating the Impugned Assessment Order dated 57/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch22.08.2024 issued by the 3rd respondent in GSTIN. No. 33BABPT4730Q2ZA /2019-20 and quash the same as arbitrary and ultra-virus W.P.Nos.13262 & 13270 of 2025:M K AromaticsRepresented by its Managing Director Mr. Mahesh Merchant No.43 47, SIDCO Industrial Estate Alathur, Kancheepuram, Tamil Nadu 603 110. ... Petitioner Vs. 1. Assistant Commissioenr St FacTirukazhukundram Assessment Circle2. Deputy Commissioner STChengalpattu Zone No.36, Abirami Complex Mahalakshmi Nagar, Thimmavaram Chengalpattu 603 1013. The Branch ManagerIndian Bank Thiruporur Branch No.28 Main Road Thiruporur 603 1104. The State of Tamil NaduRepresented by its Secretary Commercial Taxes Department Fort St. George Chennai 600 009...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India 58/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchpraying to issue a Writ of Certiorari,calling for the records on the files of the 4th Respondent herein, in G.O. Ms. No.1 dated 02.01.2024, quash the same calling for the records on the files of the 1st Respondent herein in FORM GST DRC -07 with Reference No. ZD330824235464D dated 27.08.2024 along with the detailed order in GSTIN 33AACCM9189M1ZU/2019-20 dated 27.08.2024 for the tax period APR 2019 - MAR 2020 and quash the same W.P.Nos.13524 & 13529 of 2025:M/S.Leferro Technical ServicesGstin 33amzpm2028d1z2, Represented By Its Proprietor, S.Mohanraju, B 31, Rail Nagar, Podanur, Coimbatore 641023. ... Petitioner Vs. 1. Union of IndiaRepresented By Its Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi.2. The Central Board of Indirect Taxes and CustomsMinistry Of Finance, Department Of Revenue, North Block New Delhi 110001.3. The Assistant CommissionerPodanur Circle, Commercial Tax Building, Dr Balasundaram Road, Coimbatore 641018.59/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,call for the records pertaining to the Form GST DRC 07 bearing reference no. ZD330824238051P/2019-20 dated 27.8.2024 issued by the 3rd Respondent and quash the same call for the records pertaining to the impugned Notification No.56/2023-Central Tax dated 28.12.2023 issued by the 2nd Respondent and quash the same W.P.Nos.13642 & 13644 of 2025:P SivarajGSTIN 33BWEPS6214D3ZQ, 7/35, Kurumbapalayam Road, Madukkarai, Coimbatore.-641 105 ... Petitioner Vs. 1. Union of IndiaRep. By Its Secretary, Department Of Revenue Ministry Of Finance, North Block, New Delhi-110 001.2. The Central Board of Indirect Taxes and CustomsMinistry of Finance, Department of Revenue, North Block New Delhi-110 0013. The Deputy State Tax OfficerPerur Assessment Circle 60/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchCommercial Tax Building, Dr Balasundaram Road, Coimbatore-641 018...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,call for the records pertaining to the impugned order in Form GST DRC 07 bearing reference number ZD3308240256776/ 2019-20 dated 31.7.2024/4.8.2024, issued by the third Respondent and quash the same call for the records pertaining to the impugned Notification No.56/2023-Central Tax dated 28.12.2023 issued by the 2nd Respondent and quash the same W.P.No.13670 of 2025:Tvl The Noble MotorsRep by its Partner- E P Sathishkumar, RSF 362/2A2 near sakthimahal, Perundurai Main Road, Erode, Tamilnadu -638011 ... Petitioner Vs. The Assistant Commissioner(st)Thindal Assessment Circle, Erode ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records relating to 61/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchthe impugned proceedings passed by the Respondent in the Order vide GSTIN 33AADFT4912D1ZM/2018-19 dated 29.04.2024 along with consequential proceedings under section 73 in FORM GST DRC 07 vide ref no.ZD3304242286985dated 29.04.2024 to quash the same W.P.Nos.13746 & 13749 of 2025:Sivasubramania Textiles(GSTIN.33AAKFS4941G1Z5) Rep by its partner Ramamoorthy CV, 2/1, Avinashi Road, Chinniyampalayam, Coimbatore-641 042 ... Petitioner Vs. 1. Union of IndiaRep By Its Secretary, Department Of Revenue Ministry Of Finance, North Block, New Delhi2. The Central Board of Indirect Taxes and CustomsMinistry of Finance, Department of Revenue, North Block New Delhi3. The Assistant Commissioner,Coimbatore -IV Division, D. No. 1441, Elgi Building, Trichy Road, Coimbatore 641 018. ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,62/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchcall for the records pertaining to the impugned order in Form GST DRC 07 bearing reference number ZD3305240240240/2018-19 dated 5.5.2024 read with Order-in-Original No. 08/2024-GST dated 27.4.2024, issued by the third Respondent and quash the same call for the records pertaining to the impugned Notification No.56/2023- Central Tax dated 28.12.2023 issued by the 2nd Respondent and quash the same W.P.Nos.13993 & 14001 of 2025:tvl.Pranar Oils and Chemicals India Pvt Ltd(gstin 33aadcp5019n1zb), Represented By Its Admin Manager Shri Praveenraj S, Shop No.2 164/428, Pms Mansion, 7th Street, Extension, Gandhipuram, Coimbatore 641012. ... Petitioner Vs. 1. Union of IndiaRepresented By Its Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi.2. The Central Board of Indirect Taxes and Customs,Ministry Of Finance, Department Of Revenue, North Block New Delhi - 110 0013. The Assistant CommissionerGandhipuram Assessment Circle, Ct Building, 63/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchDr. Balasundaram Road, Coimbatore. 641018....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,call for the records pertaining to the impugned order in in Form GST DRC 07 bearing reference number ZD3308242418754/2019-20 dated 27.8.2024 issued by the Respondent and quash the same call for the records pertaining to the impugned Notification No.56/2023-Central Tax dated 28.12.2023 issued by the second Respondent and quash the same W.P.Nos.14094 & 14096 of 2025:M/S.CNV Textiles P Ltd(GSTIN.33AAACC8478M1Z8)Rep by its Director Ramamoorthy CV, 2/1, Avinashi Road, Chinniyampalayam, Coimbatore-641 042 ... Petitioner Vs. 1. Union of IndiaRep By Its Secretary, Department Of Revenue Ministry Of Finance, North Block, New Delhi2. The Central Board of Indirect Taxes and CustomsMinistry of Finance, Department of Revenue, North Block New Delhi.3. The Assistant Commissioner,64/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchCoimbatore -IV Division, D. No. 1441, Elgi Building, Trichy Road, Coimbatore 641 018....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,call for the records pertaining to the impugned order in Form GST DRC 07 bearing reference number ZD330524023654M/2018-19 dated 5.5.2024 read with Order-in-Original No. 10/2024-GST dated 29.4.2024, issued by the third Respondent and quash the same call for the records pertaining to the impugned Notification No.56/2023-Central Tax dated 28.12.2023 issued by the 2nd respondent and quash the same W.P.Nos.14771 & 14772 of 2025:M/S.Vellingiri Andavar Textiles PVT Ltd,(gstin 33aaacv6927g1zc) Represented By Its Director Ramamoorthy Cv,2/1. Avinashi Road, Chinniyampalayam, Coimbatore, Tamil Nadu 641042. ... Petitioner Vs. 1. Union of IndiaRepresented By Its Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi.65/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch2. The Central Board of Indirect Taxes and CustomsMinistry Of Finance, Department Of Revenue, North Block New Delhi 1100013. The Assistant CommissionerCoimbatore -iv Division, D. No. 1441, Elgi Building, Trichy Road, Coimbatore 641081....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,call for the records pertaining to the impugned order in Form GST DRC 07 bearing reference number ZD330524023706L/2018-19 dated 5.5.2024 read with Order-in-Original No. 09/2024-GST dated 29.4.2024, issued by the third Respondent and quash the same call for the records pertaining to the impugned Notification No.56/2023-Central Tax dated 28.12.2023 issued by the 2nd respondent and quash the same W.P.No.14810 of 2025:Tvl Saravana AgenciesRep. by its Proprietor Nadarajan Saravanan, No. 35, Pillayar kovil street, Agram, Manampathy, Kancheepuram, Tamil Nadu 603105 ... Petitioner Vs. 66/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchThe Assistant CommissionerThirukazhukundram, Chengalpattu ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records of the Respondent herein in its Original Impugned Order passed by the Respondent in GSTIN 33BBEPS1683P1Z3/ 2018-2019 dated 26.04.2024 along with the consequential order U/s 73 of the GST Act, 2017 proceedings in FORM GST DRC 07 vide ref. no. ZD3304242149787 dated 26.04.2024 for the Tax Period 2018-2019 and quash the same W.P.No.14834 of 2025:Tvl AASIFE AND BROTHERSRep by its proprietor Mr. HARRIS , 325, NA, Railway Station Road, Azharkhana Alandur, Chennai 600016. ... Petitioner Vs. 1. Union Of India,Rep by the Secretary of Government of India, Ministry of Finance, New Delhi- 110 001.2. The DirectorCentral Board of Indirect Taxes and Customs 1st Floor Tower NBCC Plaza 1 Sector 5, Pushp Vihar New Delhi 11001767/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch3. The Assistant Commissioner (ST),Alandur Assessment Circle. Integrated Commercial Taxes and Registration Department (South Tower) R.No.352, 3rd Floor, Anna Salai, Nandanam, Chennai-35...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records of Notification No.56/2023-Central Tax dt.28.12.2023 issued by the 2nd respondent consequential culminating the Impugned Assessment Order dated 13.08.2024 issued by the 3rd respondent in GSTIN. No. 33ABRPH9649C1ZF/2019-20 and its consequential directions and quash the same as arbitrary and ultra-virus W.P.No.15002 of 2025:Amutha TradersRepresented by Proprietor Mrs.Ayyalusamy Shanthi S.F.No 328/2a, Mettupalayam Main Road, Kurudampalaym, Coimbatore 641031 ... Petitioner Vs. The Deputy State Tax Officer 2Periyanayakanpalayam Assessment Circle, Ct Bulding Dr Balasundram Road, Coimbatore 68/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for records from the file of respondent in impugned assessment order in Reference No. ZD330824243542H in GSTIN/ID 33CCJPS2917K1ZA dated 27.08.2024 passed for the F.Y. 2019-20 and quash the same as illegal, arbitrary, barred by limitation and violative of principles of natural justice W.P.No.15035 of 2025:Vellaisamy Dhandayudhapani PROPRIETOR M/s. V Dhanadayudhapani Prop-Shree Maruthi Agency, (Proprietary concern registered under the GST Act), No.9, Eighth Street, Annai Sivagami Nagar, Ennore, Chennai 600057. ... Petitioner Vs. 1. The CommissionerOffice Of The Principal Special Commissioner Of Commercial Tax Office Of The Commercial Tax Ezhil Agam Chepauk Chennai 600 005.2. Deputy Commissioner STGST Appeals - I, 69/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchGreams Road, Chennai 6000063. The Assistant Commissioner STThiruvottiyur Assessment Circle, No.32, Integrated Commercial Taxes office Complex, Elephant Gate Bridge Road, Chennai 600003.4. The Branch ManagerHDFC Bank, No.754, Thiruvottiyur High Road, Thiruvottiyur, Chennai 600019...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records culminating in impugned Order dated 29.08.2024, vide Order No. ZD3308242723567, passed by the 3rd Respondent and the consequential recovery action initiated by the 4th Respondent vide 4th Respondent Vide 4th respondent letter dated 25.03.2025, and quash the same W.P.No.15268 of 2025:Hitech Building MaterialsRepresented by the Proprietor Mr.Karuppiah Ganapathy No.5 A, Bharathi Nagar 2nd Cross, Ramakrishnapuram Ganapathy, Coimbatore 641 006 ... Petitioner Vs. 1. The Deputy State Tax Officer/70/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchThe Deputy Commercial Tax Officer Avarampalayam Circle, Coimbatore - III Commercial Taxes Annex Buildings, Ground Floor, Dr. Balasundaram Road, Coimbatore- 641 018.2. The Deputy Commissioner (st)GST Appeal Commercial Taxes Annex Buildings Dr.Balasundaram Road, Coimbatore 641 018...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for records from the file of first respondent in impugned Reference No.ZD330824287828P in GSTIN/ID 33ATNPG2983J1ZD dated 30.08.2024 passed for F.Y.2019-20 and consequential impugned Reference No. ZD3301252408898 in GSTIN/ID .33ATNPG2983J1ZD dated 27.01.2025, quash the same as barred by limitation, illegal, arbitrary and violative of principles of natural justice W.P.No.15304 of 2025:P. Godwin PrasannaProprietor of M/s. Jay Joh Communication, Represented by his power agent Mr. V. Pandiyan No. 47/A, Thapal Munisamy Street, 71/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchVaniyambadi Main Road, Peddur, Alangayam,Vaniyambadi, Tirupattur, Tamil Nadu 635 701 ... Petitioner Vs. 1. The Union Of IndiaRepresented By The Secretary,Department Of Revenue, Ministry Of Finance,No.137, North Block,New Delhi - 110 001.2. The Goods and Services Tax CouncilRepresented by its Secretary, GST Council Secretariat 5th Floor Tower II Jeevan Bharti Building Janpath Road, Connaught palace, New Delhi 110001.3. The Central Board of Indirect Taxes and CustomsRepresented by its Director, North Block, New Delhi 1100014. The State of Tamil NaduRepresented by its Secretary to Government Commercial Taxes and Registration Department Secretariat, Fort St. George, Chennai 6000095. The Assistant Commissioner of GST and Central ExciseVellore Division, Central Revenue Buildings, Officers Line, Vellore 632 0016. The Branch ManagerBank of Baroda, Alangayam Branch Tirupattur Dist. 635701...RespondentsPrayer: 72/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchWrit Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records pertaining to the impugned Notification No. 09/2023-Central Tax dated 31.03.2023 issued by the 3rd Respondent and quash the same as it is manifestly arbitrary, void, contrary to the provision of Section 168A of the Central Goods and Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India W.P.No.15330 of 2025:M/s Sri Pathy Associates Private LtdRep. by its Director Mr Sekar.S 62 Thangaperuma1 Street, Erode 638001 ... Petitioner Vs. The Additional CommissionerOffice Of The Commissioner Of Goods And Service Tax And Central Excise, Gst Bhawan, No.1, Foulkes Compound, Anaimedu, Salem-636 001. ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records of the respondent in his proceedings in Order-in-Original SI. No.17/2024-GST 73/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch(ADC), quash the order dated 30.08.2024 passed therein for the financial year 2019-20 W.P.No.15334 of 2025:P. Godwin PrasannaProprietor of M/s. Jay Joh Communication, Represented by his power agent Mr. V. Pandiyan No. 47/A, Thapal Munisamy Street, Vaniyambadi Main Road, Peddur, Alangayam,Vaniyambadi, Tirupattur, Tamil Nadu 635 701 ... Petitioner Vs. 1. The Union Of IndiaRepresented By The Secretary,Department Of Revenue, Ministry Of Finance, No.137, North Block,New Delhi - 110 001.2. The Goods and Services Tax CouncilRepresented by its Secretary, GST Council Secretariat 5th Floor Tower II Jeevan Bharti Building Janpath Road, Connaught palace, New Delhi 110001.3. The Central Board of Indirect Taxes and CustomsRepresented by its Director, North Block, New Delhi 1100014. The State of Tamil NaduRepresented by its Secretary to Government 74/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchCommercial Taxes and Registration Department Secretariat, Fort St. George, Chennai 6000095. The Assistant Commissioner of GST and Central Excise,Vellore Division, Central Revenue Buildings, Officers Line, Vellore 632 0016. The Branch ManagerBank of Baroda, Alangayam Branch Tirupattur Dist. 635701...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records pertaining to the impugned Notification No. 56/2023-CT dated 28.12.2023 issued by the 3rd Respondent and quash the same as it is manifestly arbitrary, void, contrary to the provision of Section 168A of the Central Goods and Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India W.P.No.15340 of 2025:P.Godwin PrasannaProprietor of M/s. Jay Joh Communication, Represented by his power agent Mr. V. Pandiyan No. 47/A, Thapal Munisamy Street, Vaniyambadi Main Road, Peddur, Alangayam,Vaniyambadi, Tirupattur, Tamil Nadu 635 701 75/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch... Petitioner Vs. 1. The Union Of IndiaRepresented by the Secretary,Department of Revenue, Ministry of Finance,No.137, North Block,New Delhi - 110 001.2. The Goods and Services Tax CouncilRepresented by its Secretary, GST Council Secretariat 5th Floor Tower II Jeevan Bharti Building Janpath Road, Connaught palace, New Delhi 110001.3. The Central Board of Indirect Taxes and CustomsRepresented by its Director, North Block, New Delhi 1100014. The State of Tamil NaduRepresented by its Secretary to Government Commercial Taxes and Registration Department Secretariat, Fort St. George, Chennai 6000095. The Assistant Commissioner of GST and Central ExciseVellore Division, Central Revenue Buildings, Officers Line, Vellore 632 0016. The Branch Manager, Bank of Baroda,Alangayam Branch Tirupattur Dist. 635701...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India 76/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchpraying to issue a Writ of Certiorari, call for the records pertaining to the impugned Notification in G.O. Ms. No. 41/2023 dated 05.04.2023 issued by the 4th Respondent and quash the same as it is manifestly arbitrary, void, contrary to the provision of Section 168A of the Central Goods and Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India W.P.No.15348 of 2025:P.Godwin PrasannaProprietor of M/s. Jay Joh Communication, Represented by his power agent Mr. V. Pandiyan No. 47/A, Thapal Munisamy Street, Vaniyambadi Main Road, Peddur, Alangayam,Vaniyambadi, Tirupattur, Tamil Nadu 635 701 ... Petitioner Vs. 1. The Union Of IndiaRepresented by the Secretary,Department of Revenue, Ministry of Finance,NO.137, North Block,New Delhi - 110 001.2. The Goods and Services Tax CouncilRepresented by its Secretary, GST Council Secretariat 5th Floor Tower II Jeevan Bharti Building, Janpath Road, Connaught palace, New Delhi 110001.3. The Central Board of Indirect Taxes and CustomsRepresented by its Director, North Block, New Delhi 11000177/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch4. The State of Tamil NaduRepresented by its Secretary to Government Commercial Taxes and Registration Department Secretariat, Fort St. George, Chennai 6000095. The Assistant Commissioner of GST and Central ExciseVellore Division, Central Revenue Buildings, Officers Line, Vellore 632 0016. The Branch Manager Bank of BarodaAlangayam Branch Tirupattur Dist. 635701...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records pertaining to the impugned Notification in G.O. Ms. No. 1/2024 dated 02.01.2024 issued by the 4th Respondent and quash the same as it is manifestly arbitrary, void, contrary to the provision of Section 168A of the Central Goods and Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India W.P.Nos.16072 & 16077 of 2025:Tvl Kandhavel Sago Factory(Rep. by its Partner Krishnan Nadesan), 61/9 Pudupatti Main Road Vellakkalpatty Rasipuram Namakkal 637 406 ... Petitioner78/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch Vs. 1. The State Tax Officer(also Known As Commercial Tax Officer) Athur (rural), Salem Ii, Salem, Tamil Nadu.2. The Branch ManagerNo.6 Attur Main Road Devathanampudur- 637 4063. The State of Tamil Nadu(Rep. by its secretary) Commercial Taxes Department Fort St. George Chennai 600 009...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,calling for the records on the files of the 3rd Respondent herein, in G.O. Ms. No.1 dated 02.01.2024, quash the same calling for the records on the files of the 1st Respondent herein in FORM GST DRC -07 with Reference No. ZD330824305336J dated 31.08.2024 along with the detailed order in GSTIN 33AALFK5343D1ZK/ 2019-2020 dated 31.08.2024 for the tax period APR 2019 - MAR 2020 and quash the same W.P.No.16730 of 2025:M/s Perambur Sri Srinivasa Sweets and Snacks, Represented by its Partner Mr.D.Srinivasan, No.16/1, Perambur High Road, Perambur, 79/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchChennai-600 011. ... Petitioner Vs. The Assistant Commissioner (ST) (FAC), Villivakkam Assessment Circle, PAPJM Annexure Building, 2nd Floor, No. 1 Greams Road, Chennai 06. ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records in the order passed by the original Order of the Respondent dated 29.04.2024 in GSTIN 33AAHFP7042A1ZP / 2018-19 and the impugned Summary of order in DRC-07 in Ref. No ZD330424247661J dated 30.04.2024 and the rectified order dated 23.10.2024, issued by the Respondent, in GSTIN 33AAHFP7042A1ZP/2018-19 and the Summary of the Rectification order in DRC-08 in Ref. No. ZD331024174430X dated 23.10.2024, issued by the Respondent and quash the Orders as arbitrary and illegal W.P.Nos.16892, 16899 & 16904 of 2025:Tvl.Grace World(Rep. by its Proprietor Sudhakar.S) No. 1/1, Krishna Iyer Street, Nungambakkam, Chennai, Tamil Nadu 600 034. ... Petitioner80/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch Vs. 1. The State Tax OfficerValluvarkottam Assessment Circle, Central-iii Zone, No.1, 6th Floor, Papjm (annexure) Building, Greams Road, Chennai-600 006.2. Union of India(Rep. by the Director, CBIC) Ministry of Finance, Raj Path Marg, E Block, Central Secretariat, New Delhi 110 011.3. State of Tamil Nadu(Rep. by its Secretary), Commercial Taxes Department, Fort St. George, Chennai 600 009....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,calling for the records on the files of the 2nd Respondent herein in Notification No.56/2023 - Central Tax dated 28.12.2023 and quash the same as ultra vires Section 168A of the Central Goods and Service Tax Act, 2017, apart from being violative of Article 14, Article 246A and Article 265 of the Constitution of India calling for the records on the files of the 1st Respondent herein in FORM GST DRC - 07 with Reference No. ZD330824137212P dated 16.08.2024 along with the attachment to DRC 07 dated 16.08.2024 for the tax period April 2019 - March 2020 and quash the same calling for the records on the files of the 3rd Respondent herein in 81/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchG.O.M.S.No.1 dated 02.01.2024, and quash the same as ultra vires Section 168A of the Tamil Nadu Goods and Service Tax Act, 2017, apart from being violative of Article 14, Article 246A and Article 265 of the Constitution of India W.P.Nos.16971 & 16980 of 2025:Tvl. D.C.N. ConstructionsRep. By Its Partner Mr. C-loganathan, No.4/27, Sundarakuttai Village, Chettykuppam Post, Gudiyattam, Vellore - 635810. ... Petitioner Vs. 1. The Union Of IndiaRepresented By Its Secretary, Govt. Of India,Ministry Of Finance,No.137, North Block,New Delhi - 110 001.2. The State of Tamii Nadu Rep by its Secretary to Govt Commercial Taxes DepartmentFort St George chennai3. The state tax office gudiyattam west Assessment circleIntergrated Commercial Tax Building parasurampanpatti gudiyattam4. state tax office intelligence Inspection 3 vellore82/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchNo 4 bharathiyar salai fort road vellore...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,Calling for Respondent No.3 Order dated 31.08.2024 passed in GSTIN. 33AAEFD8147K1ZB/2019-20 and quash the sameorder to declare Notification No.56/2023 - Central Tax dated 28.12.2023 as ultra-vires the provisions of the CGS Act being incapable of being issued under Section 168A of the CGST Act 2017 as being arbitrary and without the authority of law W.P.No.17002 of 2025:S.R. RameshNo.24/15, Jawahar Street, P And T Colony East, Salem. ... Petitioner Vs. 1. The Union Of IndiaRepresented By Its Secretary,Department Of Revenue,Ministry Of Finance, New Delhi.2. The State Tax OfficerAlagapuram Circle, Salem...RespondentsPrayer: 83/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchWrit Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Declaration, direction, declaring the notification no.56/2023 - central tax dated 28.12.2023 as ultra vires the powers conferred on the 1st respondent by the Central Goods and Services Tax Act, 2017, and hence without authority of law, invalid and illegal W.P.No.19778 of 2025:M/s SIVAGAMI GLASS COMPANY, Represented by its Proprietor Mr.S.Jayawel, No.259/3, New Military Road, Avadi 600 054, Tiruvallur District ... Petitioner Vs. The Deputy State Tax Officer Avadi Assessment Circle, Room No.122 First Floor, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Vepery, Chennai-600 003 ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records in the order passed by the original Order of the Respondent dated 06-08-2024 in GSTIN / 33AFVPJ2454D1ZI/ 2019- 2020 and the Summary of the order 84/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchdated 06-08-2024 in Ref. No. ZD330824046898T issued by the Respondent and quash the Orders as arbitrary and illegal W.P.Nos.19927 & 19929 of 2025:K.K.K Constructions, Represented by its Managing Partner Mr. Vetri Kathivel No. 105-B, Pavalathampalayam, Perundurai Road, Erode - 638107 ... Petitioner Vs. 1. Union Of IndiaRep By Its Secretary,Department Of Revenue, Ministry Of Finance, North Block, New Delhi2. Central Board of Indirect Taxes and CustomsCentral Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue, North Block New Delhi - 110 0013. The Deputy Commercial Tax OfficerThe Deputy Commercial Tax Officer, Thindal Assessment Circle, D. No. 161, Brough Road, Erode - 6380034. The Deputy State Tax Officer IThe Deputy State Tax Officer- I, O/o. The Assistant Commissioner (ST) Thindal Assessment Circle, D. No. 161, Brough Road, Erode - 638003...Respondents85/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,call for the records pertaining to the impugned order vide DRC 07 dated 21.08.2024 issued in reference no. ZD330824184192C by the 3rd respondent for the assessment year 2019-2020 and quash the same call for the records pertaining to the impugned Notification No. 56/2023-Central Tax dated 28.12.2023 issued by the 2nd Respondent and quash the same W.P.Nos.20048 & 20057 of 2025:Tvl BUILDING MATERIAL TRADERSRep By Its Proprietrix Mrs Nirmala Ramprasad, Old No New No 3. Sambandam Street Perambur, Chennai 600011 GSTIN 33ALUPN8785C1ZI ... Petitioner Vs. 1. The Assistant Commissioner (st) Office Of The Assistant CommissionerVillivakkam Assessment Circle, No.15 And 16, 100 Feet Road, Malligai Avenue, Chennai-600 099.2. The State of Tamil Nadu, 86/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchRep by the Secretary to Government, Commercial Taxes and Regn DepartmentFort St George, Chennai 600 009...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,calling for the records of the impugned proceedings of the 1st Respondent in GSTIN/33ALUPN8785C1ZI/2017-18 dated 09.12.2023 along with its consequential proceedings in Form DRC-07 vide Ref.No. ZD331223055673L dated 09.12.2023 for the Tax Period July 2017- March 2018 and quash the same calling for the records in the files of the 2nd Respondent in the impugned Notification G.O.(Ms) No.41 dated 05,04,2023 and quash the same as manifestly arbitrary, void, contrary to the provision of Section 168A of the Tamil Nadu Goods and Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India W.P.No.20418 of 2025:Tvl Mahalakshmi Auto SparesRep by its Proprietor - Suresh Badridas, 122/88B, Mahalakshmi Auto Spares, Bypass road, Dharmapuri, Tamilnadu - 636701 87/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch... Petitioner Vs. 1. The Assistant Commissioner (st)The Office Of The Commercial Tax Department, Dharmapuri.2. The Deputy CommissionerThe office of the Deputy Commissioner CT, GST Appeal, Salem...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records on the files of the impugned proceedings passed by the 1st Respondent order vide GSTIN 33BZXPS7645Q1ZZ / 2019-2020 dated 02.08.2024 along with the consequential proceedings summary order in FORM GST DRC 07 vide ref no. ZD330824012490R dated 02.08.2024 for the tax period 2019-20 along with the consequential proceedings of Acknowledgment for submission of appeal in FORM GST APL-02 passed by the 2nd Respondent vide ref no ZD3303251766847 dated on 23.03.2025 to quash the same W.P.No.20793 of 2025:Tvl.Sindhu Tent WorksRep by its Prop- Suriyakumar Hemalatha, 4/188/1, Moolapalayam, Elavamalai, Erode Tamil Nadu - 638316 88/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch... Petitioner Vs. 1. The State Tax OfficerO/o.The Commercial Tax Officer, Chithode Assessment Circle, Erode2. The Assistant Commissioner STSaligramam Assessment Circle, No.46, Greenways Road, Chennai-600028....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records relating to challenging the impugned order bearing ref No. GSTIN 33AEYPH6065C1ZE/ 2017-18 dated 21.12.2023 along with consequential proceedings in FORM GST DRC-07 vide Ref No. ZD3312231659948 dated 21.12.2023 under section 73 of the Act passed by the Respondent to quash the same W.P.Nos.20845 & 20851 of 2025:Abil Security ServicesRepresented by its Proprietor, Thiru. S. Aruldevaraj No.4/31, Devin House, Bharathiyar Street, Palavakkam, Chennai ... Petitioner89/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch Vs. The State Tax Officer (INT)Also known as the commercial tax officer Thiruvanmiyur assessment circle station room no. 242 integrated commercial tax and registration department building Nandanam chennai 600 035....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,calling for the records on the files of the Respondent herein in GSTIN/33AYDPA6046R1Z9/2019-20 in FORM GST DRC-07 proceedings in Order Reference No. ZD330824287488R dated 30.08.2024 and quash the same calling for the records on the files of the Respondent herein in G.O.M.S.No.1 dated 02.01.2024, and quash the same as ultra vires Section 168A of the Tamil Nadu Goods and Service Tax Act, 2017, apart from being violative of Article 14, Article 246A and Article 265 of the Constitution of India W.P.No.21014 of 2025:Sathyamangalam Giril Manufacturers Welfare Associations DefunctRep By Its President Krishnan Unnikrishnan, 85/1, Bus Stand Back Side, 90/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchRangasamuthram, Sathyamangalam Erode District, GSTIN.33AAGAS5971D1ZH ... Petitioner Vs. The Deputy State Tax OfficerOffice Of The Deputy Commercial Tax Officer, Sathyamangalam, Erode District ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records of the impugned proceedings of the respondent herein in GSTIN 33AAGAS5971D1ZH/2019-20 dated 19.08.2024 along with its consequential summary order in Ref.No.ZD330824157023M dated 19.08.2024 for the Tax Period April 2019 - March 2020 and quash the same. W.P.Nos.21030, 21040 & 21033 of 2025:Tvl.S.M.Power Systems, Rep. by its proprietrix Mrs.V.Suganthi S.F.No.153, Site No.46, Nehru Nagar, Malumichampatti, Madukkarai, Coimbatore 641050. ... Petitioner Vs. 1.The Deputy Commercial Tax Officer / The Deputy State Tax Officer- I Podanur Circle, 91/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchCoimbatore Commercial Tax Complex, Dr.Balasundaram Road, Coimbatore- 641 018. 2.The State of Tamil Nadu, Rep. by its Secretary to Government Commercial Taxes Department /GST State Tax Fort. St. George, Chennai 600 009. 3.Union of India, Secretary to the Government of India Ministry of Finance (MOF), Raj Path Marg, E Block, Central Secretariat, New Delhi 110011. ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,calling for records pertaining to the impugned order passed by the First Respondent in GSTIN . 33EKIPS0943G1Z3/2017-18 dated 14.12.2023 and Summary of Order in Reference No. ZD331223272457G dated 30.12.2023, quash the same as illegal, without jurisdiction and in gross violation of Principles of Natural Justice and further direct the First Respondent to re-do the assessment afresh after providing an opportunity of Personal Hearing calling for records pertaining to the impugned order passed by the First Respondent in Reference No.ZD3304240053702 dated 01.04.2024 in GSTIN/ID .33EKIPS0943G1Z3 for F.Y.2018-19 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice and further direct the First Respondent to re-do the 92/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchassessment afresh after providing an opportunity of Personal Hearing calling for records pertaining to the impugned order passed by the First Respondent in Reference No. .ZD331223098309B dated 14-12-2023 in GSTIN/ID. 33EKIPS0943G1Z3 for F.Y.2017-18 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice and further direct the First Respondent to re-do the assessment afresh after providing an opportunity of Personal Hearing W.P.No.22036 of 2025:Tvl Globus Clothing Company34, Bridge Way Colony Extn. 3rd Street, Tiruppur Rep by its Partner Mr Jagannathan Ramachadnran ... Petitioner Vs. 1. Assistant Commissioner (ST)Kngu Nagar Circle, Tirupur2. State Tax Officer (ST)Kongu Nagar Circle, Tiruppur...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records relating to the impugned order bearing Reference No.ZD330724019190S dated 93/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch02/07/2024 with proceedings thereon bearing GSTIN 33AAGFG7165G1ZF /2019-20 dated 02/07/2024 passed by the First Respondent, quash the same W.P.No.22290 of 2025:R P ProjectsRep by Its Partner Manda Venkata Sai Surya Prasad, 3/42D, Krishnagiri Bye Pass Road, Krishnagiri -635109.NO 3 42D Krishnagiri By pass road krishnagiri ... Petitioner Vs. 1. Union of IndiaRep. by the Secretary of Government of India, Ministry of Finance New Delhi-110001.2. The State of Tamil NaduRep by its Secretary, Commercial Taxes Department, Tamil Nadu3. The Assistant Commissioner ST FACHosur South II Assessment Circle, Seetharaman Nagar Hosur...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for 3rd Respondent Order 94/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchdated 31.08.2024 with Ref. No. GSTIN 33AAHFR8806N1ZQ/2019-20 and quash the same W.P.Nos.22505, 22520 & 22513 of 2025:Tvl AMK Commodities and Operations(Represented by its partner Mr. Madhukumaran) 102A, L Block, 19th Street, Anna Nagar East, Chennai, Tamil Nadu 600 102 ... Petitioner Vs. 1. The Deputy State Tax Officer 1Ayanavaram Assessment Circle, F/50, Third Floor, First Aenue, Anna Nagar (East) Chennai 600 1022. Deputy Commissioner State TaxCentral - II, Chennai Central Division, No.1, PAPJM Building, Greams Road, Chennai 600 006.3. The ManagerAndhra Bank, No. 55/61, Mcnichols Road, Buckingam Terrace, Ground Floor, Chetpet, Chennai 600 031.4. The ManagerKarur Vysya Bank, No. 568, KVB Towers, 1st Floor, Anna Salai, Teynampet, Chennai 600 018.95/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch5. State of Tamil Nadu(Rep. by its Secretary), Commercial Taxes Department, Fort St. George, Chennai 600 009....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,calling for the records on the files of the 1st Respondent herein in FORM GST DRC - 07 with Reference No. ZD330424215572Q dated 26.04.2024 along with the detailed order in GSTIN 33ABAFA2631 A1ZG /2018-19 dated 26.04.2024 for the tax period 2018-19 and quash the same calling for the records on the files of the 5th Respondent herein in G.O.M.S.No.1 dated 02.01.2024, and quash the same as ultra vires Section 168A of the Tamil Nadu Goods and Service Tax Act, 2017, apart from being violative of Article 14, Article 246A and Article 265 of the Constitution of India calling for the records on the files of the 1st Respondent herein in FORM GST DRC -07 with Reference No. ZD3308241813682 dated 21.08.2024 along with the detailed order in GSTIN 33ABAFA2631 A1ZG /2018-19 dated 21.08.2024 for the tax period 2019-20 and quash the same 96/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchW.P.Nos.24432, 24437 & 24440 of 2025:Southern Brothers Cuisinee Private Limited(Rep by its Director Muralidharan.D), Ground Floor, Pinacle, International Tech Park, CSIR Road, Taramani, Chennai, Tamilnadu-600113 ... Petitioner Vs. 1. The State Tax Officer(fac)Adyar Assessment Circle, Chennai2. Union of IndiaRaj Path Marg, E Block, Central Secretariat, New Delhi 110 0113. State of Tamil Nadu,(Rep. by its Secretary), Commercial Taxes Department, Fort St. George, Chennai 600 009....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,calling for the records on the files of the first Respondent herein in GSTIN 33AAXCS7853H1ZN /2019-20 dated 23rd August, 2024 along with the summary of the order in form GST-DRC-07 reference no. ZD330824215862D dated 23rd August, 2024 for the tax period between 97/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchApril 2019 to March 2020 and quash the same calling for the records on the files of the second Respondent herein in Notification No.56/2023 and Central Tax dated 28th December, 2023 and quash the same as ultra vires Section 168A of the Central Goods and Service Tax Act, 2017, apart from being violative of Article 14, Article 246A and Article 265 of the Constitution of India calling for the records on the files of the third Respondent herein in G.O.M.S.No.1 dated 2nd January, 2024, and quash the same as ultra vires Section 168A of the Tamil Nadu Goods and Service Tax Act, 2017, apart from being violative of Article 14, Article 246A and Article 265 of the Constitution of India W.P.No.24436 of 2025:Sakthi TradersRep by its Managing Partner Sakthiselvan No 1 Nehru Colony 1st Street Nanganallur Chennai-600061... Petitioner Vs. 1. The Government Of Tamil NaduRep. By Its Secretary Finance Department, Taml Nadu Government Sercretariat, Chennai.2. Deputy State Officer-2Nanganallur Assessment Circle, No.224, Second Floor, Itnegrated Building Of Commercial Taxes Adn Registration Department, 98/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchFarnpet, Chennai-35....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records of the 1st respondent containing the Notification in G.O.(Ms.) No.105 dated 08.07.2022 (impugned Notification No.1) and Notification in G.O.(Ms)No.41 dated 05.04.2023 (impugned Notification No.2) issued by the 1st Respondent and consequential notice in DRC-01 issued by the 2nd respondent in GSTIN/33ACAFS1000J1ZS/ 2017-2018 dt. 22.09.2023 (impugned notice) and the order passed by the 2nd Respondent in GSTIN/33ACAFS1000J1ZS/2 017-18 dt. 20.12.2023 (impugned order) and quash the same W.P.Nos.24623, 24630 & 24632 of 2025:M/s.MOHIB SHOES PRIVATE LIMITEDRepresented By Its Director K. Mohammed Mohibullah No.30/65, Maddox Street, Choolai, Chennai-600 112. ... Petitioner Vs. The Assistant Commissioner (st)Choolai Assessment Circle, Room No.109, I Floor, Papjm Annexe Building, Greams Road, Chennai- 600 006. ...Respondents99/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,calling for the records of the respondent in his proceedings in GSTIN .33AAECM6730A1Z0/2018 - 2019, quash the order dated 25.04.2024 passed therein calling for the records of the respondent in his proceedings in GSTIN .33AAECM6730A1Z0/2019 - 2020, quash the order dated 08.08.2024 passed therein calling for the records of the respondent in his proceedings in GSTIN. 33AAECM6730A1Z0/2019 - 2020, quash the order dated 27.08.2024 passed therein W.P.No.24018 of 2025:Tvl Jai MotorsRep By Its Prop.- Paramasivam, No.124, Salem Main Road, Bharathipuram , Dharmapuri , Tamil Nadu, 636 705.... Petitioner Vs. The State Tax OfficerO/o.The Commercial Tax Officer, Dharmapuri. ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India 100/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchpraying to issue a Writ of Certiorari, call for the records of the Respondent herein in its impugned order passed by the Respondent in the order vide Ref No. GST/33ARAPP9486A1ZS /2019.2020 dated 16.08.2024 along with consequential order in FORM GST DRC- 07 bearing ref No. ZD3308241337872, dated 16.08.2024 under Section 73 for the present in the circumstances of this case W.P.No.15527 of 2025:M/s Manjilas Food Tech Pvt LtdRepresented by its Director Mr. Santhosh Manjila, 4-7-086/A, Manjilas Food Tech Pvt Ltd, Water Works Road, Anyam Garden, Yanam, Puducherry 633 464... Petitioner Vs. 1. Assistant CommissionerOffice fo the Assistant Commissioner of GST and Central Excise Karaikal Division, Cnetral Revneue Building beach Road, karaikal 609 6022. Assistant Commissioner IIIAudit Commissionerate, No.1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar, Western Extension, Chennai...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India 101/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchpraying to issue a Writ of Certiorari, direction or order and quash the order-In- Original No 02 / 2024-25 (GST) dated 17.04.2024 and Rectification of Mistake order No 3/ 2024 - 25 (GST) dated 18.12.2024 W.P.Nos.25686, 25711 & 25708 of 2025:Tvl Rangappan Veeraraghavan(Civil Contractor) 4/1, Maps Main Road, Sadras, Kalpakkam, Kancheepuram, Tamilnadu-603102 ... Petitioner Vs. 1. The Deputy State Tax Officer 1Thirukazhukundram Circle, Chengalpattu2. Union of India(Rep by its Director Dept of Revenue Ministry of Finance), Raj Path Marg, E Block, Central Secretariat, New Delhi 110 0113. State of Tamil Nadu(Rep by its secretary), Commercial Taxes Department, Fort St. George, Chennai 600 009....RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,calling for the records on the files of the 1st Respondent herein in GSTIN/33ACHPV7539G3Z6 dated 5th August, 2024 issued along with 102/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchthe summary of the order in form GST-DRC-07 reference no. ZD330824035132S dated 5th August 2024 passed for the assessment year between April 2019 to March 2020 and quash the same, calling for the records on the files of the 3rd Respondent herein in G.O.M.S.No.1 dated 2nd January, 2024, and quash the same as ultra vires Section 168A of the Tamil Nadu Goods and Service Tax Act, 2017, apart from being violative of Article 14, Article 246A and Article 265 of the Constitution of India calling for the records on the files of the 2nd Respondent herein in Notification No.56/2023-Central Tax dated 28th December, 2023 and quash the same as ultra vires Section 168A of the Central Goods and Service Tax Act, 2017, apart from being violative of Article 14, Article 246A and Article 265 of the Constitution of India W.P.No.25719 of 2025:Mohib India Shoes Pvt Ltd,Represented By Its Director K Ifzal Ahmed Old No.27, New No.59, Bakers Street, Choolai, Chennai 600 006 ... Petitioner Vs. The State Tax OfficerChoolai Assessment Circle, No 1 PAPJM Annexe building, Greams Road, First Floor, chennai 600 006 ...Respondents103/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records of the respondent in his proceedings in GSTIN/33AHCA7403R1ZE/2019-20, quash the order dated 30.07.2024 passed therein W.P.No.26127 of 2025:Recap Ventures Private LimitedRep. By Its Managing Director Mr. LALITHAMBA Gb No 6, Ground, Triveni, First Cross Road, Kasturba Nagar, Adyar, Chennai, Tamil Nadu, 600020 ... Petitioner Vs. 1. Union Of IndiaRep by the Secretary to Government of India Ministry of Finance, New Delhi- 110 001.2. The DirectorCentral Board of Indirect Taxes and Customs 1st Floor Tower NBCC Plaza-1 Sector 5, Pushp Vihar New Delhi 110017.3. The State Tax Officer (FAC)Adyar Assessment Circle. Room No. 244, II Floor, Integrated Commercial Taxes and Registration Department (South Tower), Nandanam, Chennai 35....RespondentsPrayer: 104/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchWrit Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records of Notification No.56/2023-Central Tax dt.28.12.2023 issued by the 2nd respondent and its culminating Original Impugned Assessment Order dated 30.08.2024 and Its Consequent rectified Assessment Order dated 24.12.2024 bearing GSTIN. No. 33AAHCR2749H2ZA/2019-20 issued by the 3rd Respondent and quash the same as arbitrary and ultra-virus and and consequently direct the respondent to raise petitioners bank attachment dated 24.04.2025 W.P.No.27138 of 2025:Tvl Commercial Road CarrierRepresented by its Proprietor, Mr. Ramasamy Murugesan, No. 29/1-113, Keel Kullaveeran Patty, Madayankuttai-PO, Mettur Dam, Salem, Tamilnadu- 636 452. GSTN 33AKYPM5950B2ZX... Petitioner Vs. The Assistant Commissioner ST FACOffice Of The Commercial Tax Officer, Metur Of The Commercial Tax Officer, Mettur Assessmetn Circle, Mettur, Salem Taminadu...RespondentsPrayer: 105/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchWrit Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, Call for the records on the files of the impugned proceedings of the Respondent herein in its impugned order pssed in GSTIN 33AKYPM5950B2ZX/2018-2019 dated 10.04.2024 along with the Consequential DRC-07 order bearing Ref No ZD330424084344I dated 11.04.2024 for the Tax Period 2018-19, and quash the same COUNSEL FOR PETITIONERSMR.S.MUTHUVENKATARAMAN IN W.P.Nos.4562, 4565, 6693,6705,6722,12194 OF 2025MR.ABDUL RAHMAN IN W.P.No.4673, 6389,12714,14834, 26127 OF 2025106/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchMR.J.ADITHYA REDDY IN W.P.Nos.4765, 5018, 5100, 5164,5726, 5729, 6983,6984,8462,8467,10170,10234,12196,12391,12686, 16971,16980,22290 OF 2025MRS.R.HEMALATHA IN W.P.No.4833, 4835,5550, 8575, 8578,10634, 10950, 11221, 13670, 14810, 20418, 20793, 24018,27138 OF 2025MS.G.GAYATHRI IN W.P.No.5692, 5698, 5702 OF 2025MS.L.MAITHILI IN W.P.Nos.6438,6571 OF 2025MR.G.DERRICK SAM IN W.P.Nos.6563,6699,8218,8222,9872,11608,11725,12352,13524,13529,13642,13644,13746,13749,13993,14001,14094,14096,14771,14772,19927,19929 OF 2025MR.L.MURALI KRISHNAN IN W.P.Nos.6863 OF 2025MR.HARI RADHAKRISHNAN IN W.P.Nos.7296,7299,7301,7305, 7307 OF 2025MR.SP.CHIDAMBARAM IN W.P.Nos.7528 OF 2025MR.N.V.BALAJI IN W.P.Nos.8881,11652,11660 OF 2025MR.P.ARUMUGAM FOR MR.S.MUTHUVENKATARAMANIN W.P.Nos.9221,9225 of 2025MR.B.SYED ABDUL WAKEEL IN W.P.Nos.9512,10141,9516, 11064,11095,11117,11082,11156,20845,20851,22505,22520, 22513 OF 2025MRS.S.P.SRI HARINI IN W.P.Nos.9535, 9622, 9542,9557, 9545 OF 2025107/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchMR.M.ARAVIND SUBRAMANIAM, SENIOR COUNSEL FORMR.V.HARIBABU IN W.P.Nos.10092, 10094, 15035 OF 2025MRS.G.VARDINI KARTHIK IN W.P.Nos.10345 OF 2025MR.M.NARASIMHA BHARATHI IN W.P.Nos.12268,12271 OF 2025MR.B.RAVEENDRAN IN W.P.No.12470 OF 2025MR.K.A.PARTHASARATHY IN W.P.Nos.13262,13270 OF 2025MR.K.SANKARANARAYANAN IN W.P.Nos.15002,15268,21030, 21040,21033 OF 2025MS.T.V.MUTHU ABIRAMI IN W.P.Nos.15304,15334,15340,15348 OF 2025MR.P.RAJKUMAR IN W.P.NOs.15330 OF 2025MR.N.PRASAD IN W.P.Nos.16072,16077 OF 2025MR.JOSEPH PRABAKAR IN W.P.Nos.16730,19778 OF 2025Mr.NAJEEB USMAN KHAN IN W.P.NOs.16892,16899 OF 2025MR.V.SRIKANTH IN W.P.nos.17002 of 2025MR.S.RAJASEKAR IN W.P.NOs.20048,20057,21014 of 2025MR.T.R.RAMESH IN W.P.NOs.22036 of 2025MS.S.VISHNUPRIYA IN W.P.NOs.24432,24437,24440,25686,25708,25711 OF 2025MR.R.KANNAN IN W.P.NOs.24436 OF 2025108/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchMR.P.V.SUDAKAR IN W.P.NOs.24623,24630,24632,25719 OF 2025MR.ASWIN GOPAKUMAR IN W.P.No.15527 of 2025COUNSEL FOR RESPONDENTSMRS.REVATHI MANIVANNAN, Sr St CounselFOR RR1 TO 3 IN W.P.NOs.4562,4565, 7296,7299,7301,7305 & 7307 of 2025FOR RR1 AND 2 IN W.P.NOs.4673,11608 of 2025FOR R1 IN W.P.No.4765 of 2025FOR R3 IN W.P.NOS.21030,21040,21033 of 2025MR.K.S.RAMASWAMY, SENIOR STANDING COUNSELFOR RESPONDENT IN W.P.NOs.4833 of 2025FOR RR1 AND 2 IN W.P.NOs.8218,8222,12714,15527,26127/25FOR R1 IN W.P.NOs.8462,8467,12686 of 2025FOR R2 IN W.P.NO.25686,25708,25711 of 2025MR.T.RAMESH KUTTY, SENIOR PANEL COUNSELFOR R1 IN W.P.NOs.5018,5100,5164, of 2025MR.SAI SRUJAN TAYI, SENIOR PANEL COUNSELAND MS.POOJA JAIN, JUNIOR PANEL COUNSELFOR R2 IN W.P.NOs.5692,5698,5702 of 2025FOR R1 IN W.P.NOS.5726,5729 of 2025MR.A.P.SRINIVAS, SENIOR STANDING COUNSELFOR RR1 AND 2 IN W.P.NO.6389,12532 of 2025FOR RR1 TO 3 IN W.P.NOs.6722 of 2025FOR R1 IN W.P.NO.6983, 6984,12196,12391 OF 2025FOR RR1 TO 3 AND 5 IN W.P.Nos.15304,15334,15340,15348 of 2025109/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchMR.B.RAMANAKUMAR, SENIOR STANDING COUNSELFOR RR1 TO 3 IN W.P.NOS.9535,9622,9542,9557,9545/25FOR RR1 AND 2 IN W.P.NOS.13524 & 13529 of 2025MR.R.P.PRAGADISH, SENIOR STANDING COUNSELAND MR.T.NALINIDHAR, JR.PANEL COUNSELFOR R1 IN W.P.Nos.10170 of 2025FOR R2 IN W.P.NOs.11064,11095,11117,11082 of 2025FOR RR1 AND 2 IN W.P.NOs.13746,13749,13993,14001/25MR.SU.SRINIVASAN, SENIOR PANEL COUNSELAND MR.T.NALINIDHAR, JR.PANEL COUNSELFOR R1 & R2 IN W.P.NOs.11725 of 2025MR.S.M.DEENADAYALAN, SENIOR STANDING COUNSELFor Respondents in WP.Nos.14094 & 14096 of 2025FOR RR1 AND 2 IN W.P.NOs.14771,14772,14834 of 2025FOR R1 IN W.P.NOs.17002, 16971, 16980 of 2025MR.RAJNISH PATHIYIL, SENIOR PANEL COUNSELFOR SOLE RESPONDENT in WP.No.15330 of 2025MR.S.GURUMOORTHY, SENIOR PANEL COUNSELAND MR.G.MEGANATHAN, JR.PANEL COUNSEL FOR RR1 AND 2 IN W.P.NOs.19927,19929 of 2025FOR R2 IN W.P.NOs.24432,24437,24440 of 2025MR.RAJENDRAN RAGHAVAN, SPC FOR R1 to R3 in WP.No.4835, 6693, 6705 of 2025for R1 & R2 in WP.No.6563, 6699, 8218, 8222, 13642, 13644 & 6983 of 2025For R1 in WP.No.10234 of 2025MR.V.PRASHANTH KIRAN, GOVERNMENT ADVOCATE (T)FOR RR4 AND 5 IN W.P.NOs.4562,4565, of 2025FOR RR2 AND 3 110/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchIN W.P.NOs.4765,5018,5100,5164,5726,5729,8462,8467, 6983 & 6984 of 2025FOR R3 IN W.P.NOs.12352,26127 of 2025FOR RR1,2, AND 4 IN W.P.NOs.13262,13270 of 2025FOR Sole Respondent IN W.P.NO.24623,24630,24632,24018/25MR.T.N.C.KAUSHIK, AGP(T)FOR R3 IN W.P.NOs.4673,6389,6563,6699,14771,14772/25FOR SOLE RESPONDENT IN W.P.NOs.6438,6571,8881,12194,12268,12271/25FOR RR4 AND 5 IN W.P.No.6722,7296,7299,7301,7305,7307,9535,9622, 9542,9557,9545 of 2025FOR RR1 AND 3 IN W.P.NOs.11064,11095,11117,11082,24432,24437,24440/2025FOR RR2 AND 3 IN W.P.NOs.12686 of 2025FOR R2 IN W.P.Nos.17002 of 2025FOR RR1 AND 2 W.P.NOs.20048,20057 of 2025MS.AMIRTAPOONKODIDINAKARAN, GA(T)FOR RR4 TO 6 IN W.P.NOs.4835 of 2025FOR SOLE RESPONDENT IN W.P.NOs.9221,9225,10634,11660,22036 of 2025FOR RESPONDENTS INW.P.NOs.10092,10094,24436 of 2025FOR RR2 AND 3 IN W.P.NOs.10170,10234 of 2025FOR R3 IN W.P.NOs.11608,13642,13644, 11725 of 2025MR.C.HARSHA RAJ, SPECIAL GOVERNMENT PLEADER (T)FOR SOLE RESPONDENT IN W.P.NOS.5550,11156,11652,16730,21014 of 2025FOR RR4 AND 5 IN W.P.NOs.6693,6705 of 2025FOR R3 IN W.P.NOs.12714,14834 of 2025FOR RR1 & 3 IN W.P.NOs.16892,16899,16904 of 2025FOR RR3 AND 4 IN W.P.NOs.19927,19929 of 2025FOR RR2 AND 3 IN W.P.NOs.22290 of 2025FOR RR1 & 2 in WP.No.21030, 21040 & 21033 of 2025111/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchMRS.K.VASANTHAMALA, GOVERNMENT ADVOCATE (T)FOR RR1 AND 3 IN W.P.NOs.5692,5698,5702,16072,16077,25686,25708,25711/25FOR SOLE RESPONDENT IN W.P.NOs.6863,7528,9872,11221,13670,14810,25719, 27138 of 2025FOR R3 IN W.P.NOs.8218,8222,13746,13749,13993,14001, 14094 & 14096/25FOR RR2 AND 3 IN W.P.NOs.12196,12391 of 2025FOR RR1 AND 2 IN W.P.NOs.15268,20418 of 2025MS.P.SELVI, GOVERNMENT ADVOCATE (T)FOR SOLE RESPONDENT IN W.P.NOs.8575,8578,10950,19778,10845,20851,15002 of 2025FOR RR1 AND 3 IN W.P.NOs.9512,10141,9516,9518 of 2025FOR RR1 AND 2 IN W.P.NOs.10345,20793 of 2025FOR R3 IN W.P.NOs.13524, 13993, 14001 of 2025FOR R4 & R5 IN W.P.NOs.15304,15334,15340,15348 of 2025FOR RR2 TO 4 IN W.P.NOs.16971,16980 of 2025FOR RR1,2 AND 5 IN W.P.NOs.22505,22520,22513 of 2025FOR R1 to R3 in WP.No.15035/2025R3 – No appearance in WP.No.10345/25R2 – Notice not ready in WP.No.16072 & 16077 of 2025COMMON ORDERThese Writ petitions have been filed by the petitioners challenging the validity of Notification No.56/2023 issued by the GST Council.2. As the issue involved in all these Writ Petitions, is identical in nature and the relief sought thereunder, is interconnected, these Writ Petitions are being disposed of vide this Common Order. 112/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch3. When this Writ Petition is taken up for hearing, the respective learned counsel for the petitioner and learned counsel for the respondent, would submit that the issue involved in the present Writ Petitions has already been decided vide the common order of this Court, dated 12.06.2025 passed in W.P.Nos.17184 of 2024, etc., batch, wherein, this Court has categorically held in paragraphs 9 to 12 as under:“i) The authorities under the CGST Act shall have the benefit of exclusion of the period 15.03.2020 to 28.02.2022, while reckoning limitation under sub section (2) and (10) to Section 73 of CGST Act, in terms of the of the Supreme Court dated 10.01.2022 passed under Article 142 of the Constitution. ii) Notification Nos.9 and 56 of 2023 stands vitiated and illegal for the following reasons: a) It results in diminishing / curtailing the limitation which was otherwise available in view of the order of the Hon'ble Supreme Court under Article 142 of Constitution, and thus contrary to the object of Section 168A of CGST Act. b) It proceeds on an erroneous assumption of the limitation available and a misconception as to the scope and effect of the order of Hon'ble Supreme Court 113/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchunder Article 142 of Constitution. The impugned notification made on an erroneous assumption of the position in law is unsustainable on the ground of being arbitrary. c) The impugned notification results in extinguishing vested right of action with the authorities under CGST Act by diminishing the limitation thus suffers from the vice of arbitrariness. d) The impugned notification is issued on the basis of recommendation made without examining relevant materials discussed supra and thus stands vitiated. e) In addition to the above reasons, impugned notification No.56/2023 is made even prior to the recommendations of the GST Council, failure to comply with the statutory mandate renders the notification illegal. f) The impugned notification no.56/2023 is issued on the basis of the recommendations of GIC which cannot be a substitute for GST Council and thus stands vitiated. 11. There are issues relating to violation of principles of natural justice, lack of jurisdiction, errors apparent on the face of record etc. These are questions which will have to be re examined by the assessing authority inasmuch as the thrust of the petitioner's submissions before this Court as well as 114/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchbefore the authorities has been primarily on the jurisdiction in view of the challenge to the validity of the notification. 12. In light of the present order, this Court is inclined to remand all the matters back to the assessing authority for passing orders afresh: i. In case challenge is to the order of assessment/adjudication, petitioners shall treat the impugned orders as show cause notice and submit their objections within a period of 8 weeks from the date of uploading of the Web Copy of this order and the authorities shall proceed to pass orders afresh after affording the petitioners an opportunity of hearing. ii. In case the challenge is to the notice it is open to the petitioner to submit their objections within a period of 8 weeks from the date of uploading of the Web Copy of this order and the authorities shall proceed to pass orders afresh after affording the petitioners an opportunity of hearing. 13. Accordingly, the writ petitions stand disposed of. No costs. Consequently, connected miscellaneous petitions are closed. ”4. Therefore, considering the submissions made by the learned 115/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchcounsel for the petitioner and by following the aforesaid order dated 12.06.2025 passed by this Court in W.P.Nos.17184 of 2024, etc., batch, this Court holds that the impugned Notification No.56/2023 stands vitiated and illegal. In such case, all the impugned orders are liable to be set aside. 5. Accordingly, this Court pass the following orders:i) The impugned Notification No.56/2023 dated 28.12.2023 stands vitiated and illegal.ii) In case challenge is to the order of assessment/adjudication, petitioners shall treat the impugned orders as show cause notice and submit their objections within a period of 8 weeks from the date of uploading of the Web Copy of this order and the authorities shall proceed to pass orders afresh after affording the petitioners an opportunity of hearing. iii) In case the challenge is to the notice it is open to the petitioner to submit their objections within a period of 8 weeks from the date of uploading of the Web Copy of this order and the authorities shall proceed to pass orders afresh after affording the petitioners an opportunity of hearing. 116/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch6. With the above directions, the present Writ Petitions are disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed. 7. At this juncture, the learned Additional Government Pleader (Taxes) appearing for the respondents would submit that as far as the aforesaid order dated 12.06.2025 is concerned, the said batch of writ petitions were filed 1½ years back and hence, the petitioners cannot apply similar yardsticks for the present cases, which are listed today. He further submitted that he had instructions to seek for pre-condition in cases, where the impugned orders are set aside.8. As far as the above request is concerned, in the batch of petitions pertaining to similar issue, the Hon'ble Single Judge (MSQJ) has already passed the aforesaid order dated 12.06.2025 without imposing any condition. Thus, in order to follow the uniformity, this Court has remitted the matters without conditions. It is made clear that with respect to the cases which are going to be filed in future, the 117/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchsubmissions with respect to the imposing of the condition will be considered. 28.07.2025Speaking/Non-speaking orderIndex : Yes / NoNeutral Citation : Yes / NonsaTo1. The Union of IndiaRep by the secretary, Department of Revenue, Ministry of finance, No.137, North Block, New Delhi- 110 001.2. The Goods and Services Tax Council,Represented by its Secretary, GST Council Secretariat 5th Floor Tower II Jeevan Bharti Building Janpath Road, Connaught palace, New Delhi 110001.3. Central Board of Indirect Taxes and CustomsRepresented by its Chairman, North Block, New Delhi 110001.4. The State of Tamil NaduRepresented by its Secretary to Government Commercial Taxes and Registration Department Secretariat, Fort St. George, Chennai 600009.118/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch5. The Deputy State OfficerGugai Salem 1 Salem6. The DirectorCentral Board of Indirect Taxes and Customs 1st Floor Tower NBCC Plaza 1 Sector 5, Pushp Vihar New Delhi 1100177. The Assistant Commissioner STKancheepuram Assessment Circle. C T Building, First Floor, Collectorate Campus, Kancheepuram 631 5012. 8.The State Of Tamil Nadu,Rep. By Its Secretary, Commercial Taxes Department, Tamil Nadu.9. The Deputy State Tax Officer -iCt Building, Arni Main Road, Tajpura, Arcot 632 521.10.The Superintendent of GST and Central ExciseGobichettipalayam Range Erode II Division 21-B /17 First Floor, modachur Road, Opp. HDFC bank, Gobichettipalayam 638 476 11. The Goods and Services Tax CouncilGST Council Secretariat Represented by its Chairman 5th Floor Tower II Jeevan Bharti Building Janpath Road, Connaught palace, New Delhi 11000112. Central Board of Indirect Taxes and CustomsRepresented by its Director CBIC North Block, New Delhi - 110001119/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch13. The State of Tamil NaduRepresented by its Secretary to Government, Commercial Taxes and Registration Department Secretariat, Fort St. George, Chennai - 60000914. Principal SecretaryCommissioner of Commercial Taxes, Commercial Taxes Department Ezhiligam, Chepauk, Chennai 60000515. The Assistant Commissioner STOffice of the Assistant Commissioner, Udumalpet (North) Circle, Udumalpet16. The State of Tamil NaduRep. by its Secretary, Commercial Taxes Department, Tamil Nadu17. The Deputy State Tax Officer ICT Building, Arni Main Road, Tajpura, Arcot-63252118. The State of Tamil NaduRep by its Secretary To Government Commercial Tax and registration department, Secretariat Fort St. George Chennai-600 00919. The Assistant Commissioner ST FACHosur North I Assessment Circle Hosur20. The State of Tamil NaduRep by its Secretary to Government , Commercial Taxes and Registration 120/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchDepartment Secretariat Fort St George chennai-09.21. The Assistant Commissioner ST FACHosur (North)- I Circle Assessment Circle, Hosur22.The Assistant Commissioner (st)Commercial Taxes Department, Perundurai Assessment Circle, Station No.299, Bahvani Road, Perundurai, Erode, Tamil Nadu-638 052.23. The Commercial Tax OfficerVillivakkam, North III Chennai North, Tamil Nadu.24. The Deputy State Tax Officer-2Vellore (North) Vellore25. The DirectorCentral Board of Indirect Taxes and Customs 1st Floor Tower NBCC Plaza 1 Sector 5, Pushp Vihar New Delhi 11001726. The Assistant Commissioner STAdyar Assessment Circle. No.571, Integrated Commercial Taxes and Registration Department South Tower, Room No.215, 2nd Floor, Nandanam, Chennai 3527.State Tax Officer (ST)Cuddalore Town Assessment Circle, Cuddalore, Tamil nadu. 121/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch28. Central Board of Indirect Taxes and CustomsMinistry of Finance, Department of Revenue, North Block New Delhi 110 00129. The Assistant CommissionerThirumullaivoyal Assessment Circle, Room No.115, 1st floor, Integrated Commercial Taxes Buildings, 32 Elephant Gate Bridge Road, Chennai-03.30.State Tax Officer (ST)Cuddalore Town Assessment Circle, Cuddalore Tamil Nadu.31. The Goods and Services Tax CouncilRepresented by its Secretary, GST Council Secretariat, 5th Floor Tower II Jeevan Bharti Building, Janpath Road, Connaught palace, New Delhi 11000132. Central Board of Indirect Taxes and CustomsRepresented by its Chairman, North Block, New Delhi 110001.33. The Assistant Commissioner ST FACCholavarm Assessment Circle, Room No.109, 1st Floor, Integrated C.T.Buildings, Chennai.34. The Goods and Services Tax CouncilRepresented by its Secretary, GST Council Secretariat 5th Floor Tower II Jeevan Bharti Building Janpath Road, Connaught palace, New Delhi 110001.122/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch35. Central Board of Indirect Taxes and CustomsRepresented by its Chairman, North Block, New Delhi 11000136. The State of Tamil NaduRepresented by its Secretary to Government Commercial Taxes and Registration Department Secretariat, Fort St. George, Chennai 60000937. The Deputy State Tax Officer IIKodambakkam Assessment Circle, Commercial Taxes Department, Greams Road, Chennai 600 00638.State Tax OfficerPorur Assessment Circle, 4/109 Integrated Goods And Service Taxes Building 1st Floor, Bangalore Highway Road, Varadharajapuram, Nazarathpettai, Chennai 600123. 39. The State of Tamil NaduRep. by its Secretary, Commercial Taxes Department, Tamil Nadu, Nandanam, chennai-600 03540. The State Tax Officer ST FACSholinganallur Assessment Circle Nandanam, chennai-600 03541.The Goods and Services Tax CouncilRepresented By Its Secretary, Gst Council Secretariat 5th Floor Tower Ii Jeevan Bharti Building Janpath Road, Connaught Palace, New Delhi 110 001123/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch42. The Central Board of Indirect Taxes and CustomsRepresented By Its Director, North Block, New Delhi 110 00143. The State of Tamil NaduRepresented By Its Secretary To Government Commercial Taxes And Registration Department Secretariat, Fort St. George, Chennai - 600 00944. The Deputy State Tax Officer 2O/o. The Assistant Commissioner State Tax Chengalpattu Assessment Circle No. 16a, 1st Floor, 1st Main Road Anna Nagar, Chengalpattu 603 00145.The Assistant Commissioner (ST) (FACTambaram Assessment Circle, Chengalpattu Tamil nadu 46. Central Board of Indirect Taxes and CustomsMinistry of Finance, Department of Revenue, North Block New Delhi - 110 00147. The Assistant Commissioner (ST)No.32 Integrated Commercial Taxes Office Complex, Room No.304, 3rd Floor, Elephant Gate Bridge Road, Vepery, Chennai 600 00348. The State of Tamii NaduRep. by its Secretary, Commercial Taxes Department, Tamil Nadu49. The Assistant Commissioner ST124/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchSuramangalam Assessment Circle, Salem50.The State Tax Officer FACOffice of the Commercial Tax Officer, Porur Assessment Circle, No.4/109, I Floor, Bangalore Highway Road, Varadharajapuram, Nazaratpet, chennai- 123. 51.Deputy Commercial Tax Officer (dsto 2),Sriperumbudur, Kancheepuram, Tamil Nadu. 52.The Deputy State Tax Officer IIManali Assessment Circle, Station Room No 101, 1st Floor, Integrated C.T Buildings, chennai 600 003 53. Assistant Commissioner(st)Cholavaram, Assessment Circle, Room No.109, 1st Floor, Integrated Commercial Taxes Buildings, Elephant Gate, Wall Tax Road, Chennai-600 00354. Assistant Commissioner(st)Cholavaram, Assessment Circle, Room No.109, 1st Floor, Integrated Commercial Taxes Buildings, Elephant Gate, Wall Tax Road, Chennai-600 00355. The Goods and Service Tax Council,REPRESENTED BY ITS SECRETARY, GST COUNCIL SECRETARIAT, 5th Floor Tower II Jeevan Bharti Building 125/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchJanpath Road Connaught palace New Delhi-110 001.56. The Central Board of Indirect Taxes and Customs,REPRESENTED BY ITS DIRECTOR, North Block New Delhi-110 001.57. The Assistant Commissioner (ST),Kuniyamuthur Assessment Circle Coimbatore-641 019.58. The Goods and Service Tax Council,REPRESENTED BY ITS SECRETARY, GST COUNCIL SECRETARIAT, 5th Floor Tower II Jeevan Bharti Building Janpath Road Connaught palace New Delhi-110 001.59. The Central Board of Indirect Taxes and Customs,REPRESENTED BY ITS DIRECTOR, North Block New Delhi-110 001.60. The Assistant Commissioner (ST)Kuniyamuthur Assessment Circle Coimbatore-641 019.61.The Assistant Commissioner (ST)(FAC)Perur Circle, Commercial Tax Building, Dr.Balasundaram Road, Coimbatore 64108. 62. The CommissionerOffice Of Principal And Special Commissioner Of Commercial Taxes, Office Of Commercial Taxes, Ezhilagam, Chepuak, Chennai-600 00563. Joint Commissioner ST126/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchGST Building, Elephant Gate Road, Basin Bridge, Chennai.64. The Assistant Commissioner STVillivakkam Assessment Circle, Chennai North, Tamil Nadu.65. The State Tax OfficerVillivakkam Assessment Circle, No.1, PAPJM Building (Annexure), 2nd floor, Greams Road, Chennai 600006.66. The Assistant Commissioner STKrishnagiri -I Assessment Circle67. State Tax OfflcerTambaram Assessment Circle, Room No. 342, 3rd Floor, Integrated Building, for commercial Tax and Registration Department, Nandanam, Chennai-035.68. Deputy Commerclal Tax OfflcerTambaram Assessment Circle Room No 342 3rd Floor Integrated Building for Commercial Tax and Registration Department Nandanam Chennai 60003569. The Branch ManagerBANK OF BARODA No 8 Siva Shanmugam Street Tambaram West Chennai Tamil Nadu -4570.The Assistant Commissioner (st) (fac)127/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchOffice Of The Commercial Tax Officer, Ranipet Sipcot, Raniper Vellore, Tamilnadu.71.The Assistant Commissioner (ST)Suramangalam Circle, Salem, Tamilnadu. 72. The Assistant Commissioner STCholavaram Assessment CircleRoom no.109 1st floor Integrated Commercial Taxes Building Elephant Gate, Wall Tax Road, Chennai 60000373.The Deputy State Tax OfficerCholavaram Assessment Circle, Room No.109, 1st Floor, Integrated C.T. Buildings, Chennai-03. 74.The Assistant Commissioner (ST)Thindal Assessment circle, Erode, Tamil nadu. 75. The Central Board of Indirect Taxes and CustomsMinistry of finance, Department of Revenue, North Block New Delhi-110 00176. The Deputy State Tax Officer 1RS Puram Circle, Commercial tax Building, Dr.Balasundaram Road, Coimbatoe 641 018.77.Commercial Tax Officer/StateTaxOfficer(FAC), Tirupur North 2 Circle,3rd Flor Commericial Tax Building, 42 Kumaran Road, Tirupu 641 601. 78.Chennai Assistant Commissioner (ST), Saidapet Assessment Circle,128/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchchennai south no. 46 mylapore taluk office building, ra puram greenways road, chennai 600 028 currently at 2nd floor integrated building for commericial taxes and registration department, Nandanam, chennai 600 035. 79. The Central Board of Indirect Taxes and CustomsMinistry Of Finance, Department Of Revenue, North Block New Delhi80. The Deputy State Tax Officer 1Rs Puram Circle, Commercial Tax Building, Dr Balasundaram Road, Coimbatore.81.The Assistant Commissioner STThudiyalur circle, coimbatore82. The Assistant Commissioner (st) (fac)Mettupalayam Road Circle, Coimbatore.83.The Deputy State Tax Officer-2Namakkal (town) Assessment Circle, Namakkal 84. The Central Board of Indirect Taxes and CustomsMinistry of Finance, Department of Revenue, North Block, New Delhi85. The Assistant Commissioner (ST)(FAC) Perur Circle86. The Assistant Commissioner ST FACMettupalayam Road Circle, Coimbatore.87.The Assistant CommissionerThiruvottiyur Division, Chennai North 129/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchCommissionerate, No.459, Anna Salai, Teynampet, Chennai-600 018. 88. The State Tax Officer,Tindivanam Assessment Circle, Villupuram Zone Cuddalore Division89. The DirectorCentral Board of Indirect Taxes and Customs 1st Floor Tower NBCC Plaza 1 Sector 5, Pushp Vihar New Delhi 11001790. State Tax OfficerPonneri Assessment Circle. No.32, Integrated Commercial Taxes building, First Floor, Room No. 107, Elephant Gate Bridge Road, Vepery, Chennai 600 00391. Assistant Commissioenr St FacTirukazhukundram Assessment Circle92. Deputy Commissioner STChengalpattu Zone No.36, Abirami Complex Mahalakshmi Nagar, Thimmavaram Chengalpattu 603 10193. The Branch ManagerIndian Bank Thiruporur Branch No.28 Main Road Thiruporur 603 11094.The Central Board of Indirect Taxes and CustomsMinistry Of Finance, Department Of Revenue, North Block New Delhi 110001.95. The Assistant Commissioner130/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchPodanur Circle, Commercial Tax Building, Dr Balasundaram Road, Coimbatore 641018.96. The Central Board of Indirect Taxes and CustomsMinistry of Finance, Department of Revenue, North Block New Delhi-110 00197. The Deputy State Tax OfficerPerur Assessment Circle Commercial Tax Building, Dr Balasundaram Road, Coimbatore-641 01898.The Assistant Commissioner(st)Thindal Assessment Circle, Erode 99. The Central Board of Indirect Taxes and CustomsMinistry of Finance, Department of Revenue, North Block New Delhi100. The Assistant Commissioner,Coimbatore -IV Division, D. No. 1441, Elgi Building, Trichy Road, Coimbatore 641 018. 101. The Central Board of Indirect Taxes and Customs,Ministry Of Finance, Department Of Revenue, North Block New Delhi - 110 001102. The Assistant CommissionerGandhipuram Assessment Circle, Ct Building, Dr. Balasundaram Road, Coimbatore. 641018.103. The Central Board of Indirect Taxes and CustomsMinistry of Finance, Department of Revenue, 131/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchNorth Block New Delhi.104. The Assistant Commissioner,Coimbatore -IV Division, D. No. 1441, Elgi Building, Trichy Road, Coimbatore 641 018.105. The Central Board of Indirect Taxes and CustomsMinistry Of Finance, Department Of Revenue, North Block New Delhi 110001106. The Assistant CommissionerCoimbatore -iv Division, D. No. 1441, Elgi Building, Trichy Road, Coimbatore 641081.107.The Assistant CommissionerThirukazhukundram, Chengalpattu 108. The DirectorCentral Board of Indirect Taxes and Customs 1st Floor Tower NBCC Plaza 1 Sector 5, Pushp Vihar New Delhi 110017109. The Assistant Commissioner (ST),Alandur Assessment Circle. Integrated Commercial Taxes and Registration Department (South Tower) R.No.352, 3rd Floor, Anna Salai, Nandanam, Chennai-35110.The Deputy State Tax Officer 2Periyanayakanpalayam Assessment Circle, Ct Bulding Dr Balasundram Road, Coimbatore 111. The Commissioner132/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchOffice Of The Principal Special Commissioner Of Commercial Tax Office Of The Commercial Tax Ezhil Agam Chepauk Chennai 600 005.112. Deputy Commissioner STGST Appeals - I, Greams Road, Chennai 600006113. The Assistant Commissioner STThiruvottiyur Assessment Circle, No.32, Integrated Commercial Taxes office Complex, Elephant Gate Bridge Road, Chennai 600003.114. The Branch ManagerHDFC Bank, No.754, Thiruvottiyur High Road, Thiruvottiyur, Chennai 600019115. The Deputy State Tax Officer/The Deputy Commercial Tax Officer Avarampalayam Circle, Coimbatore - III Commercial Taxes Annex Buildings, Ground Floor, Dr. Balasundaram Road, Coimbatore- 641 018.116. The Deputy Commissioner (st)GST Appeal Commercial Taxes Annex Buildings Dr.Balasundaram Road, Coimbatore 641 018117. The Goods and Services Tax CouncilRepresented by its Secretary, GST Council Secretariat 5th Floor Tower II Jeevan Bharti Building Janpath Road, Connaught palace, New Delhi 110001.118. The Central Board of Indirect Taxes and Customs133/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchRepresented by its Director, North Block, New Delhi 110001119. The Assistant Commissioner of GST and Central ExciseVellore Division, Central Revenue Buildings, Officers Line, Vellore 632 001120. The Branch ManagerBank of Baroda, Alangayam BranchTirupattur Dist. 635701121The Additional CommissionerOffice Of The Commissioner Of Goods And Service Tax And Central Excise, Gst Bhawan, No.1, Foulkes Compound, Anaimedu, Salem-636 001. 122. The Goods and Services Tax CouncilRepresented by its Secretary, GST Council Secretariat 5th Floor Tower II Jeevan Bharti Building Janpath Road, Connaught palace, New Delhi 110001.123. The Central Board of Indirect Taxes and CustomsRepresented by its Director, North Block, New Delhi 110001124. The State of Tamil NaduRepresented by its Secretary to Government Commercial Taxes and Registration Department Secretariat, Fort St. George, Chennai 600009125. The Assistant Commissioner of GST and Central Excise,Vellore Division, Central Revenue Buildings, Officers Line, Vellore 632 001134/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch126. The Branch ManagerBank of Baroda, Alangayam Branch Tirupattur Dist. 635701127. The State Tax Officer(also Known As Commercial Tax Officer) Athur (rural), Salem Ii, Salem, Tamil Nadu.128. The Branch ManagerNo.6 Attur Main Road Devathanampudur- 637 406129. The State of Tamil Nadu(Rep. by its secretary) Commercial Taxes Department Fort St. George Chennai 600 009130.The Assistant Commissioner (ST) (FAC),Villivakkam Assessment Circle, PAPJM Annexure Building, 2nd Floor, No. 1 Greams Road, Chennai 06. 131. The State Tax OfficerValluvarkottam Assessment Circle, Central-iii Zone, No.1, 6th Floor, Papjm (annexure) Building, Greams Road, Chennai-600 006.132. Union of India(Rep. by the Director, CBIC) Ministry of Finance, Raj Path Marg, E Block, Central Secretariat, New Delhi 110 011.133. The state tax office gudiyattam west Assessment circleIntergrated Commercial Tax Building parasurampanpatti gudiyattam135/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch134. state tax office intelligence Inspection 3 vellore No 4 bharathiyar salai fort road vellore135. The State Tax OfficerAlagapuram Circle, Salem136.The Deputy State Tax Officer Avadi Assessment Circle, Room No.122 First Floor, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Vepery, Chennai-600 003 137. Central Board of Indirect Taxes and CustomsCentral Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue, North Block New Delhi - 110 001138. The Deputy Commercial Tax OfficerThe Deputy Commercial Tax Officer, Thindal Assessment Circle, D. No. 161, Brough Road, Erode - 638003139. The Deputy State Tax Officer IThe Deputy State Tax Officer- I, O/o. The Assistant Commissioner (ST) Thindal Assessment Circle, D. No. 161, Brough Road, Erode – 638003140. The Assistant Commissioner (st) Office Of The Assistant CommissionerVillivakkam Assessment Circle, No.15 And 16, 100 Feet Road, Malligai Avenue, Chennai-600 099.141. The Assistant Commissioner (st)The Office Of The Commercial Tax 136/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchDepartment, Dharmapuri.142. The Deputy CommissionerThe office of the Deputy Commissioner CT, GST Appeal, Salem143. The State Tax OfficerO/o.The Commercial Tax Officer, Chithode Assessment Circle, Erode144. The Assistant Commissioner STSaligramam Assessment Circle, No.46, Greenways Road, Chennai-600028.145.The State Tax Officer (INT)Also known as the commercial tax officer thiruvanmiyur assessment circle station room no. 242 integrated commercial tax and registration department building Nandanam chennai 600 035.146.The Deputy State Tax OfficerOffice Of The Deputy Commercial Tax Officer, Sathyamangalam, Erode District 147.The Deputy Commercial Tax Officer / The Deputy State Tax Officer- I Podanur Circle, Coimbatore Commercial Tax Complex, Dr.Balasundaram Road, Coimbatore- 641 018.148. Assistant Commissioner (ST)Kngu Nagar Circle, Tirupur149. State Tax Officer (ST)Kongu Nagar Circle, Tiruppur137/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch150. The Assistant Commissioner ST FACHosur South II Assessment Circle, Seetharaman Nagar Hosur151. The Deputy State Tax Officer 1Ayanavaram Assessment Circle, F/50, Third Floor, First Aenue, Anna Nagar (East) Chennai 600 102152. Deputy Commissioner State TaxCentral - II, Chennai Central Division, No.1, PAPJM Building, Greams Road, Chennai 600 006.153. The ManagerAndhra Bank, No. 55/61, Mcnichols Road, Buckingam Terrace, Ground Floor, Chetpet, Chennai 600 031.154. The ManagerKarur Vysya Bank, No. 568, KVB Towers, 1st Floor, Anna Salai, Teynampet, Chennai 600 018.155. State of Tamil Nadu(Rep. by its Secretary), Commercial Taxes Department, Fort St. George, Chennai 600 009.156. The State Tax Officer(fac)Adyar Assessment Circle, Chennai157. Union of IndiaRaj Path Marg, E Block, Central Secretariat, 138/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchNew Delhi 110 011158. State of Tamil Nadu,(Rep. by its Secretary), Commercial Taxes Department, Fort St. George, Chennai 600 009.159. The Government Of Tamil NaduRep. By Its Secretary Finance Department, Taml Nadu Government Sercretariat, Chennai.160. Deputy State Officer-2Nanganallur Assessment Circle, No.224, Second Floor, Itnegrated Building Of Commercial Taxes Adn Registration Department, Farnpet, Chennai-35.161.The Assistant Commissioner (st)Choolai Assessment Circle, Room No.109, I Floor, Papjm Annexe Building, Greams Road, Chennai- 600 006. 162.The State Tax OfficerO/o.The Commercial Tax Officer, Dharmapuri. 163. The Government Of Tamil NaduRep. By Its Secretary Finance Department, Taml Nadu Government Sercretariat, Chennai.164. Deputy State Officer-2Nanganallur Assessment Circle, No.224, Second Floor, Itnegrated Building Of Commercial Taxes Adn Registration 139/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchDepartment, Farnpet, Chennai-35.165. Assistant CommissionerOffice fo the Assistant Commissioner of GST and Central Excise Karaikal Division, Cnetral Revneue Building beach Road, karaikal 609 602166. Assistant Commissioner IIIAudit Commissionerate, No.1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar, Western Extension, Chennai167. The Deputy State Tax Officer 1Thirukazhukundram Circle, Chengalpattu168.The State Tax OfficerChoolai Assessment Circle, No 1 PAPJM Annexe building, Greams Road, First Floor, chennai 600 006 169. The DirectorCentral Board of Indirect Taxes and Customs 1st Floor Tower NBCC Plaza-1 Sector 5, Pushp Vihar New Delhi 110017.170. The State Tax Officer (FAC)Adyar Assessment Circle. Room No. 244, II Floor, Integrated Commercial Taxes and Registration Department (South Tower), Nandanam, Chennai 35.171.The Assistant Commissioner ST FACOffice Of The Commercial Tax Officer, Metur 140/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batch172.The Commercial Tax Officer, Mettur Assessmetn Circle, Mettur, Salem Taminadu141/142 https://www.mhc.tn.gov.in/judis W.P.Nos.4562 of 2025, etc. batchKRISHNAN RAMASAMY.J.,nsaW.P.Nos.4562 of 2025, etc. batch28.07.2025142/142