Madras High Court
M/S.Skt Swamy Auto Agency vs The Union Of India on 28 July, 2025
Author: Krishnan Ramasamy
Bench: Krishnan Ramasamy
W.P.Nos.4562 of 2025, etc. batch
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 28.07.2025
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY
W.P.Nos.4562, 4565, 4673, 4765, 4833, 4835, 5018, 5100, 5164, 5550,
5692, 5698, 5702, 5726, 5729, 6389, 6438, 6563, 6699, 6571, 6693,
6705, 6722, 6863, 6983, 6984, 7296, 7299, 7301, 7305, 7307, 7528,
8218, 8222, 8462, 8467, 8575, 8578, 8881, 9221, 9225, 9512, 10141,
9516, 9518, 9535, 9542, 9557, 9622, 9545, 9872, 10092, 10094,
10170, 10234, 10345, 10634, 10950, 11064, 11082, 11095, 11117,
11156, 11221, 11608, 11652, 11660, 11725, 12194, 12196, 12268,
12271, 12352, 12391, 12470, 12686, 12714, 13262, 13270, 13524,
13529, 13642, 13644, 13670, 13746, 13749, 13993, 14001, 14094,
14096, 14771, 14772, 14810, 14834, 15002, 15035, 15268, 15304,
15330, 15334, 15340, 15348, 16072, 16077, 16730, 16892, 16899,
16904, 16971, 16980, 17002, 19778, 19927, 19929, 20048, 20057,
20418, 20793, 20845, 20851, 21014, 21030, 21040, 21033, 22036,
22290, 22505, 22520, 22513, 24432, 24437, 24440, 24436, 24623,
24630, 24632, 24018, 15527, 25686, 25711, 25708, 25719,
26127 & 27138 of 2025
and
W.M.P.Nos.5080, 5086, 5174, 5352, 5350, 5353, 5354, 5568, 5665,
5743, 6127, 6278, 6279, 6287, 6293, 6309, 6311, 7033, 7077, 7224,
7231, 7340, 7359, 7382, 7556, 7717, 8129, 8122, 8125, 8133, 8135,
8432, 9210, 9474, 9592, 9597, 9975, 10333, 10340, 10677, 11378,
10713, 10782, 10693, 10698, 10702, 11084, 11334, 11338, 11537,
11653, 11972, 12339, 12503, 12483, 12592, 12660, 13169, 13185,
13267, 13759, 13850, 13854, 13992, 14067, 14285, 14301, 14852,
14857, 15170, 15310,, 15357, 15438, 15756, 15845, 16670, 16715,
16739, 16902, 16947, 16949, 17239, 17296, 17326, 17331, 17339,
17347, 18190, 18202, 18203, 18956, 19173, 19267, 19295, 22212,
22478, 22477, 22609, 22619, 23027, 23464, 23539, 23749, 23772,
23783, 23766, 22769, 25089, 25324, 25325, 25332, 25336, 27517,
1/143
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W.P.Nos.4562 of 2025, etc. batch
27523, 27757, 27762, 27764, 27015, 27016, 27522, 27523, 17538,
17539, 17540, 28875, 28826, 28883, 28880, 28897, 28899, 10764,
10711, 10773, 29410, 29413, 18956, 22212,
30438 & 30439 of 2025
W.P.Nos.4562 & 4565 of 2025:
M/S.SKT Swamy Auto Agency
Represented by Its Proprietrix
Ms.ThangavelSelvarani
No.7 /3/4, AA Road, Near
Shanthi Theatre Salem 636001.
... Petitioner
Vs.
1. The Union of India
Rep 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 Customs
Represented by its Chairman,
North Block, New Delhi 110001.
4. The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration Department Secretariat,
Fort St. George, Chennai 600009.
5. The Deputy State Officer
2/143
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W.P.Nos.4562 of 2025, etc. batch
Gugai Salem 1 Salem
...Respondents
Prayer:
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 5th Respondent vide
Impugned Order. GSTIN.33FZPPS0750G1Z4 /2019-20 dated 22.08.2024
along with DRC 07 in Ref No. ZD330824198508V dated 22.08.2024
issued by the 5th Respondent and quash the same as arbitrary and in
violation of Principles of Natural Justice
calling for the records in Notification No.56/2023-CT dated
28.12.2023 issued by the 3rd respondent and G.O.Ms.No.01/2024 dated
02.01.2024 issued by the 4th respondent 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.4673 of 2025:
Tvl.G K Press Components
Rep. by its Proprietor Mr.
KRISHNAMOORTHY 37, Sri Rajeshwari
Nagar, Enathur, Kancheepuram 631561
... Petitioner
Vs.
1. Union Of India
Rep. by The Secretary of Government of India,
3/143
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W.P.Nos.4562 of 2025, etc. batch
Ministry of Finance New Delhi-110 001.
2. The Director
Central Board of Indirect Taxes and Customs
1st Floor Tower NBCC Plaza 1 Sector 5,
Pushp Vihar New Delhi 110017
3. The Assistant Commissioner ST
Kancheepuram Assessment Circle.
C T Building, First Floor, Collectorate
Campus, Kancheepuram 631 501
...Respondents
Prayer:
Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Certiorari, calling for the records pertaining to
the impugned order passed by the 2nd respondent vide, K.No.UPO/E and
U/Mudichur/Ko.Me.ve.R/A.No.83/2024 dated 27.8.2024 quash the same
and consequently direct the respondents herein to provide a new
electricity connection in respect of the petitioners premises bearing Door
No.4/571A, Plot No.171 Tamilnadu Slum Clearance Board, (Phase I)6th
street, Annai Indira Nagar, Srinivasa Nagar, Mudichur, Old
Perungalathur, Chennai-600 063 without insisting for any NOC
W.P.No.4765 of 2025:
Tvl M. S. Enterprises,
Rep By Its Propiretor,No.13/3, Appapillai
4/143
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W.P.Nos.4562 of 2025, etc. batch
Street, Melvisharam, Arcot.
... Petitioner
Vs.
1. Union Of India,
Rep by Its 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 Deputy State Tax Officer -i
Ct Building, Arni Main Road,
Tajpura, Arcot 632 521.
...Respondents
Prayer:
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 168 A of the
CGST Act as it is being arbitrary and without authority of law.
W.P.No.4833 of 2025:
Ms Suresh
Suvetha Enterprises
228, Cauvery Street, Bhavani,
Erode, Tamil Nadu 638 301
GSTIN 33APOPS2433J1ZN
... Petitioner
Vs.
5/143
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W.P.Nos.4562 of 2025, etc. batch
The Superintendent of GST and Central Excise
Gobichettipalayam Range Erode II Division
21-B /17 First Floor, modachur Road,
Opp. HDFC bank, Gobichettipalayam 638 476
...Respondents
Prayer:
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 in the Impugned Order-In-Original Sl. No.95/2024-GST
(SUPDT), dated 23.08.2024 and the Summary of the Order vide Form
GST DRC-07 in Ref. No. ZD330924029384B dated 04.09.2024 along
with the Consequential Rectification Order-SL.No.59/2024-25 GST
(SUPDT) dated 06.02.2025 for the tax period 2019-20 and quash the
same
W.P.No.4835 of 2025:
Skew Infotech Private Limited
Rep. by its director- Balasubramanian Nataraj,
2/327, Vedapatti, Vedapatti Post,
Madathukulam Tk, Udumalpet,
Tiruppur, Tamil Nadu- 642203.
GSTIN 33AATCS4725L1ZT
... Petitioner
Vs.
1. The Union of India
Represented by the secretary
Department of Revenue
ministry of Finance
6/143
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W.P.Nos.4562 of 2025, etc. batch
No 137 North Block
New Delhi 100 001
2. The Goods and Services Tax Council
GST Council Secretariat Represented by its Chairman
5th Floor Tower II Jeevan Bharti Building
Janpath Road, Connaught palace, New Delhi 110001
3. Central Board of Indirect Taxes and Customs
Represented by its Director CBIC North Block,
New Delhi - 110001
4. The State of Tamil Nadu
Represented by its Secretary to Government,
Commercial Taxes and Registration Department Secretariat,
Fort St. George, Chennai - 600009
5. Principal Secretary
Commissioner of Commercial Taxes,
Commercial Taxes Department Ezhiligam,
Chepauk, Chennai 600005
6. The Assistant Commissioner ST
Office of the Assistant Commissioner,
Udumalpet (North) Circle, Udumalpet
...Respondents
Prayer:
Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Certiorari, calling for the records in G.O Ms.
No. 1 in the files of the Fourth Respondent and quashing the impugned
notification dated 02.01.2024, as manifestly arbitrary, void, contrary to
7/143
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W.P.Nos.4562 of 2025, etc. batch
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.5018 of 2025:
Tvl M.S.Enterprises
Rep by its Propiretor No. 13/3,
Appapillai Street, Melvisharam,
Arcot
... Petitioner
Vs.
1. Union of India
Rep by it Secretary of Government of India,
ministry of Finance, New Delhi- 110 001.
2. The State of Tamil Nadu
Rep. by its Secretary,
Commercial Taxes Department, Tamil Nadu
3. The Deputy State Tax Officer I
CT Building, Arni Main Road,
Tajpura, Arcot-632521
...Respondents
Prayer:
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 No. 3rd Order dated 20.08.2024 in GSTIN.
33BYZPG5375A1Z9/2019-20 and quash the same
8/143
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W.P.Nos.4562 of 2025, etc. batch
W.P.No.5100 of 2025:
Tvl.LG Creations
Rep by Its Partner Manimaran
SF.No.590 And 597, Plot.No.C-04,
Block- A and B, First Floor,
SIDCO Industrial Estate-New,
Sri Nagar, Hosur, Krishnagiri
Tamil Nadu-635 109.
... Petitioner
Vs.
1. The Union Of India
Rep. By Its Director Department Of Revenue,
Ministry Of Finance, No.137, North Block,
New Delhi-110 001.
2. The State of Tamil Nadu
Rep by its Secretary To
Government Commercial Tax and registration department,
Secretariat Fort St. George Chennai-600 009
3. The Assistant Commissioner ST FAC
Hosur North I Assessment Circle Hosur
...Respondents
Prayer:
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 16.08.2024 (digitally signed on 17.08.2024) passed in GSTIN
33AAGFL0399H1ZA/2019-20 and quash the same
W.P.No.5164 of 2025:
9/143
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W.P.Nos.4562 of 2025, etc. batch
TVL.LG Creations
Rep by Its Partner Manimaran
SF.No.590 And 597, Plot.No.C-04,
Block- A and B, First Floor,
SIDCO Industrial Estate-New,
Sri Nagar, Hosur, Krishnagiri,
Tamil Nadu- 635 109.
... Petitioner
Vs.
1. The Union of India
Represented by its Director
Department of Revenue,
Ministry of Finance, No.137,
North Block, New Delhi- 110 001.
2. The State of Tamil Nadu
Rep by its Secretary to Government ,
Commercial Taxes and Registration Department
Secretariat Fort St George chennai-09.
3. The Assistant Commissioner ST FAC
Hosur (North)- I Circle Assessment Circle,
Hosur
...Respondents
Prayer:
Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Declaration, declaring the impugned
Notification No. 56/2023 dated 28.12.2023, issued by the 1st respondent
in exercise of powers under section 168A of the Tamil Nadu Goods and
Services Tax Act 2017 as manifestly arbitrary, void, ultravires the
provision of Section 168A of the Tamil Nadu Goods and Services Tax
10/143
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W.P.Nos.4562 of 2025, etc. batch
Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the
Constitution of India
W.P.No.5550 of 2025:
Tvl Senthur Network
Rep. by its Proprietor- Kalaivani,
24/C, Kavin Nagar Chennimali Road,
Perundurai, Erode, Tamil Nadu-638052.
... Petitioner
Vs.
The Assistant Commissioner (st)
Commercial Taxes Department,
Perundurai Assessment Circle,
Station No.299, Bahvani Road,
Perundurai, Erode, Tamil Nadu-638 052.
...Respondents
Prayer:
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 proceedings passed by the Respondent in the order vide
GSTIN 33EDZPK3627M1ZT/ 2018-19 dated 29.04.2024 and summary
order in FORM GST DRC 07 vide ref no. ZD330424239931G dated
29.04.2024 under section 73 along with the consequential proceeding of
rejection order of application for rectification vide GSTIN
33EDZPK3627M1ZT/ 2018-19 dated 13.12.2024 and summary order
vide ref no. ZD331224115705R dated 13.12.2024 to quash the same
W.P.Nos.5692, 5698 & 5702 of 2025:
11/143
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W.P.Nos.4562 of 2025, etc. batch
M/s Vaikund Estates Private Limited
Represented by V. Jayakrishnan, Director
NO. 4, Ramakrishnapuram , Villivakkam ,
Chennai, Tamil Nadu, 600049
... Petitioner
Vs.
1. The Commercial Tax Officer
Villivakkam, North III Chennai North,
Tamil Nadu.
2. Union of India
(Rep. by the Secretary to 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
...Respondents
Prayer:
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. ZD330824232402Q dated
27.08.2024, for the tax period April 2019 - March 2020 directing the
Petitioner to pay a sum of Rs. 6,21,854.00/-towards tax, Rs. 5,57,796.00/-
towards interest and Rs. 62186/- towards Penalty, totalling to Rs.
12,41,836.00/-and quash the same
12/143
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W.P.Nos.4562 of 2025, etc. batch
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
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.5726 & 5729 of 2025:
I Steel
Rep by its proprietor H Mohamed Mohideen
Door NO. 4 /1A Hazarath Makkan
vellore- 632 004.
... Petitioner
Vs.
1. The Union of India
Represented by its Secretary Govt of India
Ministry of Finance,
No. 137, North Block,
New Delhi- 110 001.
2. The State of Tamil Nadu
Represented by its Secretary to
Government Commercial Taxes Department Secretariat,
Fort St. George, Chennai-09.
3. The Deputy State Tax Officer-2
Vellore (North) Vellore
13/143
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W.P.Nos.4562 of 2025, etc. batch
...Respondents
Prayer:
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 Limited
Rep. 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 India
Rep By The Secretary Of Government Of India,
Ministry Of Finance, New Delhi-110 001
2. The Director
Central Board of Indirect Taxes and Customs
1st Floor Tower NBCC Plaza 1 Sector 5,
Pushp Vihar New Delhi 110017
3. The Assistant Commissioner ST
14/143
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W.P.Nos.4562 of 2025, etc. batch
Adyar Assessment Circle. No.571,
Integrated Commercial Taxes and Registration
Department South Tower,
Room No.215, 2nd Floor, Nandanam,
Chennai 35
...Respondents
Prayer:
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
W.P.No.6438 of 2025:
Yogiram Distributors Private Limited
No.8, A L C Complex Manjakuppam
Cuddalore Tamil Nadu-607001
... Petitioner
Vs.
State Tax Officer (ST)
Cuddalore Town Assessment Circle,
Cuddalore, Tamil nadu.
...Respondents
Prayer:
Writ Petition filed under Article 226 of the Constitution of India
15/143
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W.P.Nos.4562 of 2025, etc. batch
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 Joseph
Proprietor of M/s. Shajan John Jospeh
Security Agency 1, 10/69-A,
Vellanoor Main Road, Vellanoor,
Tiruvallur 600 062
... Petitioner
Vs.
1. Union Of India
Rep by its Secretary, Department of Revenue,
Ministry of Finance, North Block, New Delhi.
2. Central Board of Indirect Taxes and Customs
Ministry of Finance, Department of Revenue,
North Block New Delhi 110 001
3. The Assistant Commissioner
Thirumullaivoyal Assessment Circle,
Room No.115, 1st floor, Integrated
Commercial Taxes Buildings,
32 Elephant Gate Bridge Road,
Chennai-03.
...Respondents
Prayer:
Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Certiorari,
16/143
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W.P.Nos.4562 of 2025, etc. batch
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 Limited
No 8 A L C Complex, Manjakuppam
Cuddalore Tamil Nadu-607 001
... Petitioner
Vs.
State Tax Officer (ST)
Cuddalore Town Assessment Circle,
Cuddalore Tamil Nadu.
...Respondents
Prayer:
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 Ltd
Represented by Its Authorised Signatory
M.Naresh Kumar,
17/143
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W.P.Nos.4562 of 2025, etc. batch
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 India
Represented by the Secretary
Department of Revenue
Ministry of Finance
NO.137 North Block
New Delhi 110001
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 Customs
Represented by its Chairman,
North Block, New Delhi 110001.
4. The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai 600009
5. The Assistant Commissioner ST FAC
Cholavarm Assessment Circle,
Room No.109, 1st Floor,
Integrated C.T.Buildings, Chennai.
...Respondents
18/143
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W.P.Nos.4562 of 2025, etc. batch
Prayer:
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
26.12.2023 issued by the Fifth Respondent and quash the same as
arbitrary, without jurisdiction and void
W.P.No.6722 of 2025:
Friends Beverage Addiction
Represented by its Proprietor Jaidish Hariraj
103/9, David Towers,
Ashok Nagar Main Road,
Kodambakkam, Chennai 600 024
... Petitioner
Vs.
1. The Union of India
Represented by the Secretary
Department of Revenue Ministry of Finance
NO.137 North Block New Delhi 110001
2. The Goods and Services Tax Council
Represented by its Secretary,
GST Council Secretariat
19/143
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W.P.Nos.4562 of 2025, etc. batch
5th Floor Tower II Jeevan Bharti Building
Janpath Road, Connaught palace,
New Delhi 110001.
3. Central Board of Indirect Taxes and Customs
Represented by its Chairman,
North Block, New Delhi 110001
4. The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai 600009
5. The Deputy State Tax Officer II
Kodambakkam Assessment Circle,
Commercial Taxes Department,
Greams Road, Chennai 600 006
...Respondents
Prayer:
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.Ramasamy
Proprietor Tvl Selvam Hardwares
2 10a Ganapathy Nagar
Vanagaram Main Road, Alapakkam,
20/143
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W.P.Nos.4562 of 2025, etc. batch
Porur, Chennai 600116.
... Petitioner
Vs.
State Tax Officer
Porur Assessment Circle,
4/109 Integrated Goods And Service Taxes Building
1st Floor, Bangalore Highway Road,
Varadharajapuram, Nazarathpettai,
Chennai 600123.
...Respondents
Prayer:
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 Agencies
Rep By Its Proprietor Mr G Vijaya Kapil,
77,Na Palkalai Nagar, Palavakkam,
Chennai-600 041
... Petitioner
Vs.
1. Union Of India
Rep By The Secretary Of Government Of India,
Ministry Of Finance New Delhi-110 001
2. The State of Tamil Nadu
21/143
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W.P.Nos.4562 of 2025, etc. batch
Rep. by its Secretary, Commercial Taxes Department,
Tamil Nadu, Nandanam, chennai-600 035
3. The State Tax Officer ST FAC
Sholinganallur Assessment Circle Nandanam,
chennai-600 035
...Respondents
Prayer:
Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Declaration / Certiorari,
Declaration 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 Rameshkumar
No. 40/12, Old Gst Road, Hanumanthaputheri,
Chengalpattu 603 001
... Petitioner
Vs.
1. The Union of India
Represented By The Secretary,
Department Of Revenue, Ministry Of Finance,
No.137 North Block, New Delhi 110001.
22/143
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W.P.Nos.4562 of 2025, etc. batch
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 110 001
3. The Central Board of Indirect Taxes and Customs
Represented By Its Director,
North Block, New Delhi 110 001
4. The State of Tamil Nadu
Represented By Its Secretary To Government
Commercial Taxes And Registration Department
Secretariat, Fort St. George, Chennai - 600 009
5. The Deputy State Tax Officer 2
O/o. The Assistant Commissioner State Tax
Chengalpattu Assessment Circle No. 16a, 1st
Floor, 1st Main Road Anna Nagar,
Chengalpattu 603 001
...Respondents
Prayer:
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
23/143
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W.P.Nos.4562 of 2025, etc. batch
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
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
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 Infrastructure
Sole Proprietor Amaran Palanisamy
No.4, Ramesh Nagar, 2nd Cross street,
West Tambaram, Kancheepuram,
Chennai 600 045
24/143
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W.P.Nos.4562 of 2025, etc. batch
... Petitioner
Vs.
The Assistant Commissioner (ST) (FAC
Tambaram Assessment Circle,
Chengalpattu Tamil nadu
...Respondents
Prayer:
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 Cargo
Represented by its Partner, Mrs. Mala
No, 118/273, 2nd Floor,
Thambu Chetty Street, Chennai 600 001
... Petitioner
Vs.
1. Union of India
Rep By Its Secretary
Department Of Revenue
Ministry Of Finance
North Block New Delhi
2. Central Board of Indirect Taxes and Customs
25/143
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W.P.Nos.4562 of 2025, etc. batch
Ministry of Finance, Department of Revenue,
North Block New Delhi - 110 001
3. The Assistant Commissioner (ST)
No.32 Integrated Commercial Taxes Office
Complex, Room No.304, 3rd Floor,
Elephant Gate Bridge Road, Vepery,
Chennai 600 003
...Respondents
Prayer:
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 Respondent
W.P.Nos.8462 & 8467 of 2025:
TvI R Selvaraj
Rep. by its Proprietor, 146/410,
K.K. Garden, Mullai Nagar,
Suramangalam, Salem 636 005
... Petitioner
Vs.
1. Union of Indian
Rep. By The Secretary Of
Government Of India, Ministry Of Finance
New Delhi-110 001.
26/143
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W.P.Nos.4562 of 2025, etc. batch
2. The State of Tamii Nadu
Rep. by its Secretary,
Commercial Taxes Department, Tamil Nadu
3. The Assistant Commissioner ST
Suramangalam Assessment Circle, Salem
...Respondents
Prayer:
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 Engineers
Rep by its Proprietor-
Krishnamoorthy Manikam,
T-248, Sidco Industrial Estate, Kattur,
Tiruvallur, Tamil Nadu, 600062.
... Petitioner
Vs.
The State Tax Officer FAC
Office of the Commercial Tax Officer,
Porur Assessment Circle,
No.4/109, I Floor, Bangalore Highway Road,
27/143
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W.P.Nos.4562 of 2025, etc. batch
Varadharajapuram, Nazaratpet, chennai- 123.
...Respondents
Prayer:
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 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.
...Respondents
28/143
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W.P.Nos.4562 of 2025, etc. batch
Prayer:
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 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 Limited
Represented 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 II
Manali Assessment Circle,
Station Room No 101, 1st Floor,
Integrated C.T Buildings, chennai 600 003
...Respondents
Prayer:
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/
29/143
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W.P.Nos.4562 of 2025, etc. batch
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
calling 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-600 003
2. Union of India
Ministry of Finance, Raj Path Marg,
E Block, Central Secretariat,
New Delhi 110 011.
3. State of Tamil Nadu
Commercial Taxes Department,
30/143
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W.P.Nos.4562 of 2025, etc. batch
Fort St. George, Chennai 600 009.
...Respondents
Prayer:
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-600 003
31/143
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W.P.Nos.4562 of 2025, etc. batch
2. Union of India
Ministry of Finance, Raj Path Marg,
E Block, Central Secretariat,
New Delhi 110 011.
3. State of Tamil Nadu
Commercial Taxes Department,
Fort St. George, Chennai 600 009.
...Respondents
Prayer:
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 LLP
Rep by its partner,
Ms.D.Vijaya chamundeeswari,
SIDCO Industrial Estate Sundarapuram
Coimbatore-641 012
32/143
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W.P.Nos.4562 of 2025, etc. batch
... Petitioner
Vs.
1. The Union of India
Represented 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-600 009
5. The Assistant Commissioner (ST),
Kuniyamuthur Assessment Circle Coimbatore-
641 019.
...Respondents
Prayer:
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
33/143
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W.P.Nos.4562 of 2025, etc. batch
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.
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 LLP
Rep by its partner,
Ms.D.Vijaya chamundeeswari,
34/143
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W.P.Nos.4562 of 2025, etc. batch
SIDCO Industrial Estate
Sundarapuram Coimbatore-641 012
... Petitioner
Vs.
1. The Union of India
Represented 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 Secretary to Government,
Commercial Taxes and Registration Department
Secretariat Fort St. George Chennai-600 009
5. The Assistant Commissioner (ST)
Kuniyamuthur Assessment Circle Coimbatore-
641 019.
...Respondents
Prayer:
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
L1ZB/2019-20 dated 22.08.2024, passed by Fifth Respondent herein, and
35/143
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W.P.Nos.4562 of 2025, etc. batch
quash the same
W.P.No.9872 of 2025:
Tvl. M.K. Agencies
Gstin 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.
...Respondents
Prayer:
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
W.P.Nos.10092 & 10094 of 2025:
36/143
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W.P.Nos.4562 of 2025, etc. batch
Annappan Arumugam
M/s.A.Arumugam
(proprietary Concern Registered Under The Gst Act),
No.13/a, Kolathur Colony,
Bajanaikoil Street, Chennai-600 099
... Petitioner
Vs.
1. The Commissioner
Office Of Principal And Special
Commissioner Of Commercial Taxes,
Office Of Commercial Taxes, Ezhilagam,
Chepuak, Chennai-600 005
2. Joint Commissioner ST
GST Building, Elephant Gate Road,
Basin Bridge, Chennai.
3. The Assistant Commissioner ST
Villivakkam Assessment Circle,
Chennai North, Tamil Nadu.
4. The State Tax Officer
Villivakkam Assessment Circle,
No.1, PAPJM Building (Annexure),
2nd floor, Greams Road, Chennai 600006.
...Respondents
Prayer:
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
28.08.2024, vide Order No.ZD330824261266B, passed by the 4th
37/143
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W.P.Nos.4562 of 2025, etc. batch
Respondent and quash the same
call 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 Proprietor
3/153-3 Bangalore Road,
Venkatapuram Krishnagiri 635001
... 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 Nadu
3. The Assistant Commissioner ST
Krishnagiri -I Assessment Circle
...Respondents
Prayer:
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 168 A of the
CGST Act as it is being arbitrary and without the authority of law
38/143
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W.P.Nos.4562 of 2025, etc. batch
W.P.No.10234 of 2025:
Tvl Maaz Traders Rep by Its Proprietor
Amjath Basha
3/153-3, Bangalore Road,
Venkatapuram, Krishnagiri 635001
... Petitioner
Vs.
1. Union of India
Rep by the secretary to 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
Krishnagiri -I Assessment Circle
...Respondents
Prayer:
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
W.P.No.10345 of 2025:
Tvl N S M Enterprises
Rep by its Proprietor Rama Rao Upendra Rao,
39/143
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W.P.Nos.4562 of 2025, etc. batch
No.3-A, F-1, Sri Sai Apartment ,
Old State Bank Colony, West Tambaram,
Chennai, Tamil Nadu- 600 128.
... Petitioner
Vs.
1. State Tax Offlcer
Tambaram Assessment Circle,
Room No. 342, 3rd Floor,
Integrated Building, for commercial Tax and
Registration Department,
Nandanam, Chennai-035.
2. Deputy Commerclal Tax Offlcer
Tambaram Assessment Circle
Room No 342 3rd Floor
Integrated Building for Commercial Tax and Registration Department
Nandanam Chennai 600035
3. The Branch Manager
BANK OF BARODA
No 8 Siva Shanmugam Street
Tambaram West
Chennai Tamllnadu -45
...Respondents
Prayer:
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.
33AAOPU9620J1Z5/ 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.
40/143
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W.P.Nos.4562 of 2025, etc. batch
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.
...Respondents
Prayer:
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
33AACCS3953P1ZY /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
41/143
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W.P.Nos.4562 of 2025, etc. batch
W.P.No.10950 of 2025:
Marvel Industries
Represented By Its Managing Partner E.P
Sathish Kumar No.14/1b, Na,
Vellakkalpatti Post, Salem,
Tamil Nadu - 636 012
Gstin- 33aazfm2620b1zi
... Petitioner
Vs.
The Assistant Commissioner (ST)
Suramangalam Circle, Salem, Tamilnadu.
...Respondents
Prayer:
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
W.P.Nos.11064, 11082, 11095 & 11117 of 2025:
Tvl Jain Furniture Products
Rep by its Propreitrix Rinku Baid
Door No. 1/44, Rukmani Mill
Gate 2, Palavoyal Athivakkam Village,
Vadagarai Post, Red Hills,
42/143
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W.P.Nos.4562 of 2025, etc. batch
Chennai, Tamil Nadu 600 052.
... Petitioner
Vs.
1. The Assistant Commissioner ST
Cholavaram Assessment Circle
Room no.109 1st floor
Integrated Commercial Taxes Building
Elephant Gate, Wall Tax Road,
Chennai 600003
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 TamilNadu
Rep by its secretary Commercial Taxes Department
Fort St. George, Chennai 600009
...Respondents
Prayer:
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
13.08.2024 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
43/143
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W.P.Nos.4562 of 2025, etc. batch
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.
The Deputy State Tax Officer
Cholavaram Assessment Circle,
Room No.109, 1st Floor,
Integrated C.T. Buildings, Chennai-03.
...Respondents
Prayer:
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
44/143
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W.P.Nos.4562 of 2025, etc. batch
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 Motors
Represented by its Managing Partner
Mr. E.P Sathish Kumar R
SF362/2A2, Near Sakthimahal,
Perundurai Main Road, Erode 638011 GSTIN-
33AADFT4912D1ZM
... Petitioner
Vs.
The Assistant Commissioner (ST)
Thindal Assessment circle,
Erode, Tamil nadu.
...Respondents
Prayer:
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 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 Services
45/143
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W.P.Nos.4562 of 2025, etc. batch
GSTIN 33ABKPU8017A1ZT,
Rep by its Proprietor, V A Ummer Sha
69, Mecricker Road, R.S. Puram,
Coimbatore-641 002
... Petitioner
Vs.
1. Union of India
Represented 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-110 001
3. The Deputy State Tax Officer 1
RS Puram Circle, Commercial tax Building,
Dr.Balasundaram Road, Coimbatoe 641 018.
...Respondents
Prayer:
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.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
46/143
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W.P.Nos.4562 of 2025, etc. batch
... Petitioner
Vs.
Commercial Tax
Officer/StateTaxOfficer(FAC),
Tirupur North 2 Circle,
3rd Flor Commercial Tax Building,
42 Kumaran Road, Tirupur 641 601.
...Respondents
Prayer:
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
Summary 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 Ltd
Represented by its Chief Financial Officer,
47/143
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W.P.Nos.4562 of 2025, etc. batch
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.
...Respondents
Prayer:
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
31.08.2024 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 Services
Gstin 33abkpu8017a1zt
Rep By Its Proprietor V A Ummer Sha,
48/143
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W.P.Nos.4562 of 2025, etc. batch
69, Mecricker Road, R.S. Puram,
Coimbatore 641002.
... Petitioner
Vs.
1. union of india
Represented 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
3. The Deputy State Tax Officer 1
Rs Puram Circle, Commercial Tax Building,
Dr Balasundaram Road, Coimbatore.
...Respondents
Prayer:
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. ZD330724294795T/2019-20
dated 24.7.2024 issued by the 3rd Respondent and quash the same
W.P.No.12194 of 2025:
S P Enterprises
Represented by its Managing Partner
Mr. Sembhu Prasad. I.V.S.S,
3 2B, MGR Nagar Road, Veerapandi Village,
Coimbatore 641 027
... Petitioner
Vs.
49/143
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W.P.Nos.4562 of 2025, etc. batch
The Assistant Commissioner ST
Thudiyalur circle, Coimbatore
...Respondents
Prayer:
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 Fashions
Rep. By Its Proprietor, Sunita Gupta,
No.114, Nesavalar Colony,
Alagesan 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.
50/143
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W.P.Nos.4562 of 2025, etc. batch
3. The Assistant Commissioner (st) (fac)
Mettupalayam Road Circle, Coimbatore.
...Respondents
Prayer:
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 Leasing
Represented by Managing Partner
Mr.M.Prakash No.6/1168-A, Paramathi Road,
Namakkal 637 001.
... Petitioner
Vs.
The Deputy State Tax Officer-2
Namakkal (town) Assessment Circle,
Namakkal
...Respondents
Prayer:
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
51/143
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W.P.Nos.4562 of 2025, etc. batch
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 Agencies
gstin 33ACWPT9674p1z4,
Rep by its Proprietor Thiruvasagam Thithapan,
Door No. T 1A Main Road,
Kovaipudur Coimbatore,
Present address,
Kovaipudur, Coimbatore
... Petitioner
Vs.
1. Union of India Rep by its Secretary
Department Of Revenue Ministry Of Finance
Norh Block New Delhi 110 001.
2. The Central Board of Indirect Taxes and Customs
Ministry of Finance, Department of Revenue,
North Block, New Delhi
3. The Assistant Commissioner (ST)(FAC)
Perur Circle
...Respondents
52/143
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W.P.Nos.4562 of 2025, etc. batch
Prayer:
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 Gupa
114, Nesavalar Colony,
Alagesan Main Road, Saibaba Colony,
Coimbatore
... Petitioner
Vs.
1. Unon Of India
Rep By The Secretary To Government
Ministry Of Finance New Delhi
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.
...Respondents
Prayer:
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
53/143
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W.P.Nos.4562 of 2025, etc. batch
W.P.No.12470 of 2025:
M/s. B.V.R Enterprises
Rep by its Proprietor Sri C Balamurugan
No.71, 4th Street, Annai Sivakami Nagar,
Ennore, Tiruvallur 600057
... Petitioner
Vs.
The Assistant Commissioner
Thiruvottiyur Division,
Chennai North Commissionerate,
No.459, Anna Salai, Teynampet,
Chennai-600 018.
...Respondents
Prayer:
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 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 Contractor
Rep 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
54/143
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W.P.Nos.4562 of 2025, etc. batch
New Delhi -110001.
2. The State of Tamil Nadu,
Rep. by its Secretary,
Commercial Taxes Department,
Tamil Nadu
3. The State Tax Officer,
Tindivanam Assessment Circle,
Villupuram Zone Cuddalore Division
...Respondents
Prayer:
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
quash the same
W.P.No.12714 of 2025:
S. P. Transport Services
Represented by its proprietor
Ms. THIRIPURASUNDARI
No.100, 1st Main Road, Kesavapuram,
Nallur, Tiruvallur, Tamil Nadu, 601203
... Petitioner
Vs.
1. Union of India
Rep. by The Secretary of Government of India,
Ministry of Finance, New Delhi-110 001.
2. The Director
Central Board of Indirect Taxes and Customs
1st Floor Tower NBCC Plaza 1 Sector 5,
55/143
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W.P.Nos.4562 of 2025, etc. batch
Pushp Vihar New Delhi 110017
3. State Tax Officer
Ponneri Assessment Circle.
No.32, Integrated Commercial Taxes building,
First Floor, Room No. 107,
Elephant Gate Bridge Road,
Vepery, Chennai 600 003
...Respondents
Prayer:
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
22.08.2024 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 Aromatics
Represented 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 Fac
Tirukazhukundram Assessment Circle
2. Deputy Commissioner ST
56/143
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W.P.Nos.4562 of 2025, etc. batch
Chengalpattu Zone No.36,
Abirami Complex Mahalakshmi Nagar,
Thimmavaram Chengalpattu 603 101
3. The Branch Manager
Indian Bank Thiruporur Branch
No.28 Main Road Thiruporur 603 110
4. The State of Tamil Nadu
Represented by its Secretary Commercial
Taxes Department Fort St. George
Chennai 600 009
...Respondents
Prayer:
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 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 Services
Gstin 33amzpm2028d1z2,
Represented By Its Proprietor, S.Mohanraju, B
31, Rail Nagar, Podanur,
Coimbatore 641023.
... Petitioner
Vs.
57/143
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W.P.Nos.4562 of 2025, etc. batch
1. Union of India
Represented 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 110001.
3. The Assistant Commissioner
Podanur Circle, Commercial Tax Building,
Dr Balasundaram Road, Coimbatore 641018.
...Respondents
Prayer:
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 Sivaraj
GSTIN 33BWEPS6214D3ZQ,
7/35, Kurumbapalayam Road,
Madukkarai, Coimbatore.-641 105
... Petitioner
58/143
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W.P.Nos.4562 of 2025, etc. batch
Vs.
1. Union of India
Rep. By Its Secretary,
Department Of Revenue
Ministry Of Finance, North Block,
New Delhi-110 001.
2. The Central Board of Indirect Taxes and Customs
Ministry of Finance, Department of Revenue,
North Block New Delhi-110 001
3. The Deputy State Tax Officer
Perur Assessment Circle
Commercial Tax Building,
Dr Balasundaram Road,
Coimbatore-641 018
...Respondents
Prayer:
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 Motors
Rep by its Partner- E P Sathishkumar,
RSF 362/2A2 near sakthimahal,
59/143
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W.P.Nos.4562 of 2025, etc. batch
Perundurai Main Road, Erode,
Tamilnadu -638011
... Petitioner
Vs.
The Assistant Commissioner(st)
Thindal Assessment Circle, Erode
...Respondents
Prayer:
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 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 India
Rep By Its Secretary, Department Of Revenue
Ministry Of Finance, North Block, New Delhi
2. The Central Board of Indirect Taxes and Customs
60/143
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W.P.Nos.4562 of 2025, etc. batch
Ministry of Finance, Department of Revenue,
North Block New Delhi
3. The Assistant Commissioner,
Coimbatore -IV Division,
D. No. 1441, Elgi Building,
Trichy Road, Coimbatore 641 018.
...Respondents
Prayer:
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 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.
61/143
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W.P.Nos.4562 of 2025, etc. batch
1. Union of India
Represented 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 - 110 001
3. The Assistant Commissioner
Gandhipuram Assessment Circle, Ct Building,
Dr. Balasundaram Road, Coimbatore. 641018.
...Respondents
Prayer:
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
62/143
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W.P.Nos.4562 of 2025, etc. batch
... Petitioner
Vs.
1. Union of India
Rep 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.
3. The Assistant Commissioner,
Coimbatore -IV Division, D. No. 1441,
Elgi Building, Trichy Road,
Coimbatore 641 018.
...Respondents
Prayer:
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)
63/143
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W.P.Nos.4562 of 2025, etc. batch
Represented By Its Director Ramamoorthy
Cv,2/1. Avinashi Road, Chinniyampalayam,
Coimbatore, Tamil Nadu 641042.
... Petitioner
Vs.
1. Union of India
Represented 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 110001
3. The Assistant Commissioner
Coimbatore -iv Division, D. No. 1441,
Elgi Building, Trichy Road,
Coimbatore 641081.
...Respondents
Prayer:
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
64/143
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W.P.Nos.4562 of 2025, etc. batch
W.P.No.14810 of 2025:
Tvl Saravana Agencies
Rep. by its Proprietor Nadarajan Saravanan,
No. 35, Pillayar kovil street,
Agram, Manampathy, Kancheepuram,
Tamil Nadu 603105
... Petitioner
Vs.
The Assistant Commissioner
Thirukazhukundram, Chengalpattu
...Respondents
Prayer:
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 BROTHERS
Rep by its proprietor Mr. HARRIS ,
325, NA, Railway Station Road,
Azharkhana Alandur, Chennai 600016.
... Petitioner
Vs.
1. Union Of India,
65/143
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W.P.Nos.4562 of 2025, etc. batch
Rep by the Secretary of Government of India,
Ministry of Finance, New Delhi- 110 001.
2. The Director
Central Board of Indirect Taxes and Customs
1st Floor Tower NBCC Plaza 1
Sector 5, Pushp Vihar New Delhi 110017
3. 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
...Respondents
Prayer:
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 Traders
Represented by Proprietor Mrs.Ayyalusamy
Shanthi S.F.No 328/2a,
Mettupalayam Main Road,
Kurudampalaym, Coimbatore 641031
... Petitioner
66/143
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W.P.Nos.4562 of 2025, etc. batch
Vs.
The Deputy State Tax Officer 2
Periyanayakanpalayam Assessment Circle,
Ct Bulding Dr Balasundram Road,
Coimbatore
...Respondents
Prayer:
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 Commissioner
Office Of The Principal Special Commissioner
Of Commercial Tax Office Of The
Commercial Tax Ezhil Agam
67/143
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W.P.Nos.4562 of 2025, etc. batch
Chepauk Chennai 600 005.
2. Deputy Commissioner ST
GST Appeals - I,
Greams Road, Chennai 600006
3. The Assistant Commissioner ST
Thiruvottiyur Assessment Circle,
No.32, Integrated Commercial Taxes office Complex,
Elephant Gate Bridge Road, Chennai 600003.
4. The Branch Manager
HDFC Bank, No.754,
Thiruvottiyur High Road,
Thiruvottiyur, Chennai 600019
...Respondents
Prayer:
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 Materials
Represented by the Proprietor Mr.Karuppiah
Ganapathy No.5 A, Bharathi Nagar
2nd Cross, Ramakrishnapuram
Ganapathy, Coimbatore 641 006
... Petitioner
Vs.
68/143
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W.P.Nos.4562 of 2025, etc. batch
1. 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.
2. The Deputy Commissioner (st)
GST Appeal Commercial Taxes Annex Buildings
Dr.Balasundaram Road, Coimbatore 641 018
...Respondents
Prayer:
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 Prasanna
Proprietor of M/s. Jay Joh Communication,
Represented by his power agent
Mr. V. Pandiyan No. 47/A,
Thapal Munisamy Street,
69/143
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W.P.Nos.4562 of 2025, etc. batch
Vaniyambadi Main Road,
Peddur, Alangayam,Vaniyambadi,
Tirupattur, Tamil Nadu 635 701
... Petitioner
Vs.
1. The Union Of India
Represented 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. The Central Board of Indirect Taxes and Customs
Represented by its Director,
North Block, New Delhi 110001
4. The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration Department Secretariat,
Fort St. George, Chennai 600009
5. The Assistant Commissioner of GST and Central Excise
Vellore Division, Central Revenue Buildings,
Officers Line, Vellore 632 001
6. The Branch Manager
Bank of Baroda, Alangayam Branch
Tirupattur Dist. 635701
...Respondents
Prayer:
Writ Petition filed under Article 226 of the Constitution of India
70/143
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W.P.Nos.4562 of 2025, etc. batch
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 Ltd
Rep. by its Director Mr Sekar.
S 62 Thangaperuma1 Street, Erode 638001
... Petitioner
Vs.
The Additional Commissioner
Office Of The Commissioner Of Goods And
Service Tax And Central Excise,
Gst Bhawan, No.1, Foulkes
Compound, Anaimedu, Salem-636 001.
...Respondents
Prayer:
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
(ADC), quash the order dated 30.08.2024 passed therein for the financial
year 2019-20
71/143
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W.P.Nos.4562 of 2025, etc. batch
W.P.No.15334 of 2025:
P. Godwin Prasanna
Proprietor 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 India
Represented 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. The Central Board of Indirect Taxes and Customs
Represented by its Director,
North Block, New Delhi 110001
4. The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai 600009
5. The Assistant Commissioner of GST and Central Excise,
72/143
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W.P.Nos.4562 of 2025, etc. batch
Vellore Division, Central Revenue Buildings,
Officers Line, Vellore 632 001
6. The Branch Manager
Bank of Baroda, Alangayam Branch
Tirupattur Dist. 635701
...Respondents
Prayer:
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 Prasanna
Proprietor 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 India
Represented by the Secretary,
73/143
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W.P.Nos.4562 of 2025, etc. batch
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. The Central Board of Indirect Taxes and Customs
Represented by its Director, North Block,
New Delhi 110001
4. The State of Tamil Nadu
Represented by its Secretary to Government Commercial Taxes and
Registration Department Secretariat,
Fort St. George, Chennai 600009
5. The Assistant Commissioner of GST and Central Excise
Vellore Division, Central Revenue Buildings,
Officers Line, Vellore 632 001
6. The Branch Manager, Bank of Baroda,
Alangayam Branch Tirupattur Dist. 635701
...Respondents
Prayer:
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. 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
74/143
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W.P.Nos.4562 of 2025, etc. batch
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 Prasanna
Proprietor 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 India
Represented 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. The Central Board of Indirect Taxes and Customs
Represented by its Director, North Block, New Delhi 110001
4. The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration Department Secretariat,
Fort St. George, Chennai 600009
5. The Assistant Commissioner of GST and Central Excise
75/143
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W.P.Nos.4562 of 2025, etc. batch
Vellore Division, Central Revenue Buildings,
Officers Line, Vellore 632 001
6. The Branch Manager Bank of Baroda
Alangayam Branch Tirupattur Dist. 635701
...Respondents
Prayer:
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
... Petitioner
Vs.
1. The State Tax Officer
(also Known As Commercial Tax Officer)
Athur (rural), Salem Ii, Salem, Tamil Nadu.
2. The Branch Manager
No.6 Attur Main Road Devathanampudur- 637 406
76/143
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W.P.Nos.4562 of 2025, etc. batch
3. The State of Tamil Nadu
(Rep. by its secretary) Commercial Taxes
Department Fort St. George Chennai 600 009
...Respondents
Prayer:
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,
Chennai-600 011.
... Petitioner
Vs.
The Assistant Commissioner (ST) (FAC),
Villivakkam Assessment Circle,
PAPJM Annexure Building, 2nd Floor,
No. 1 Greams Road, Chennai 06.
...Respondents
77/143
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W.P.Nos.4562 of 2025, etc. batch
Prayer:
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.
... Petitioner
Vs.
1. The State Tax Officer
Valluvarkottam 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.
78/143
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W.P.Nos.4562 of 2025, etc. batch
3. State of Tamil Nadu
(Rep. by its Secretary), Commercial Taxes
Department, Fort St. George,
Chennai 600 009.
...Respondents
Prayer:
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
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.Nos.16971 & 16980 of 2025:
Tvl. D.C.N. Constructions
Rep. By Its Partner Mr. C-loganathan,
79/143
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W.P.Nos.4562 of 2025, etc. batch
No.4/27, Sundarakuttai Village,
Chettykuppam Post, Gudiyattam,
Vellore - 635810.
... Petitioner
Vs.
1. The Union Of India
Represented 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 Department
Fort St George chennai
3. The state tax office gudiyattam
west Assessment circle
Intergrated Commercial Tax Building
parasurampanpatti gudiyattam
4. state tax office intelligence
Inspection 3 vellore
No 4 bharathiyar salai fort road vellore
...Respondents
Prayer:
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 same
order to declare Notification No.56/2023 - Central Tax dated
28.12.2023 as ultra-vires the provisions of the CGS Act being incapable
80/143
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W.P.Nos.4562 of 2025, etc. batch
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. Ramesh
No.24/15, Jawahar Street,
P And T Colony East, Salem.
... Petitioner
Vs.
1. The Union Of India
Represented By Its Secretary,
Department Of Revenue,
Ministry Of Finance, New Delhi.
2. The State Tax Officer
Alagapuram Circle, Salem
...Respondents
Prayer:
Writ 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,
81/143
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W.P.Nos.4562 of 2025, etc. batch
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
...Respondents
Prayer:
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
dated 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.
82/143
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W.P.Nos.4562 of 2025, etc. batch
1. Union Of India
Rep By Its Secretary,Department Of Revenue,
Ministry Of Finance, North Block, New Delhi
2. Central Board of Indirect Taxes and Customs
Central Board of Indirect Taxes and Customs Ministry of Finance,
Department of Revenue,
North Block New Delhi - 110 001
3. The Deputy Commercial Tax Officer
The Deputy Commercial Tax Officer,
Thindal Assessment Circle,
D. No. 161, Brough Road, Erode - 638003
4. The Deputy State Tax Officer I
The Deputy State Tax Officer- I,
O/o. The Assistant Commissioner (ST)
Thindal Assessment Circle,
D. No. 161, Brough Road, Erode - 638003
...Respondents
Prayer:
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
83/143
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W.P.Nos.4562 of 2025, etc. batch
W.P.Nos.20048 & 20057 of 2025:
Tvl BUILDING MATERIAL TRADERS
Rep 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 Commissioner
Villivakkam Assessment Circle,
No.15 And 16, 100 Feet Road, Malligai
Avenue, Chennai-600 099.
2. The State of Tamil Nadu,
Rep by the Secretary to Government,
Commercial Taxes and Regn Department
Fort St George, Chennai 600 009
...Respondents
Prayer:
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
84/143
https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm )
W.P.Nos.4562 of 2025, etc. batch
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 Spares
Rep by its Proprietor - Suresh Badridas,
122/88B, Mahalakshmi Auto Spares,
Bypass road, Dharmapuri,
Tamilnadu - 636701
... Petitioner
Vs.
1. The Assistant Commissioner (st)
The Office Of The Commercial Tax
Department, Dharmapuri.
2. The Deputy Commissioner
The office of the Deputy Commissioner CT,
GST Appeal, Salem
...Respondents
Prayer:
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
85/143
https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm )
W.P.Nos.4562 of 2025, etc. batch
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 Works
Rep by its Prop- Suriyakumar Hemalatha,
4/188/1, Moolapalayam, Elavamalai, Erode
Tamil Nadu - 638316
... Petitioner
Vs.
1. The State Tax Officer
O/o.The Commercial Tax Officer,
Chithode Assessment Circle, Erode
2. The Assistant Commissioner ST
Saligramam Assessment Circle,
No.46, Greenways Road, Chennai-600028.
...Respondents
Prayer:
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
86/143
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W.P.Nos.4562 of 2025, etc. batch
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 Services
Represented by its Proprietor,
Thiru. S. Aruldevaraj No.4/31,
Devin House, Bharathiyar Street,
Palavakkam, Chennai
... Petitioner
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.
...Respondents
Prayer:
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
87/143
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W.P.Nos.4562 of 2025, etc. batch
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 Defunct
Rep By Its President Krishnan Unnikrishnan,
85/1, Bus Stand Back Side,
Rangasamuthram, Sathyamangalam
Erode District,
GSTIN.33AAGAS5971D1ZH
... Petitioner
Vs.
The Deputy State Tax Officer
Office Of The Deputy Commercial Tax Officer,
Sathyamangalam, Erode District
...Respondents
Prayer:
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.
88/143
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W.P.Nos.4562 of 2025, etc. batch
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,
Coimbatore 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.
...Respondents
Prayer:
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
89/143
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W.P.Nos.4562 of 2025, etc. batch
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
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. .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 Company
34, Bridge Way Colony Extn.
3rd Street, Tiruppur
Rep by its Partner
Mr Jagannathan Ramachadnran
... Petitioner
Vs.
90/143
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W.P.Nos.4562 of 2025, etc. batch
1. Assistant Commissioner (ST)
Kngu Nagar Circle, Tirupur
2. State Tax Officer (ST)
Kongu Nagar Circle, Tiruppur
...Respondents
Prayer:
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
02/07/2024 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 Projects
Rep 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 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,
91/143
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W.P.Nos.4562 of 2025, etc. batch
Commercial Taxes Department, Tamil Nadu
3. The Assistant Commissioner ST FAC
Hosur South II Assessment Circle,
Seetharaman Nagar Hosur
...Respondents
Prayer:
Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Certiorari, calling for 3rd Respondent Order
dated 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 1
Ayanavaram Assessment Circle,
F/50, Third Floor, First Aenue,
Anna Nagar (East) Chennai 600 102
2. Deputy Commissioner State Tax
Central - II, Chennai Central Division,
No.1, PAPJM Building, Greams Road,
Chennai 600 006.
92/143
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W.P.Nos.4562 of 2025, etc. batch
3. The Manager
Andhra Bank, No. 55/61, Mcnichols Road,
Buckingam Terrace, Ground Floor,
Chetpet, Chennai 600 031.
4. The Manager
Karur Vysya Bank, No. 568,
KVB Towers, 1st Floor, Anna Salai,
Teynampet, Chennai 600 018.
5. State of Tamil Nadu
(Rep. by its Secretary), Commercial Taxes
Department, Fort St. George,
Chennai 600 009.
...Respondents
Prayer:
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
93/143
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W.P.Nos.4562 of 2025, etc. batch
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
W.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,
Chennai
2. Union of India
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.
...Respondents
Prayer:
94/143
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W.P.Nos.4562 of 2025, etc. batch
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
April 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 Traders
Rep by its Managing Partner Sakthiselvan
No 1 Nehru Colony 1st Street
Nanganallur Chennai-600061
... Petitioner
Vs.
1. The Government Of Tamil Nadu
95/143
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W.P.Nos.4562 of 2025, etc. batch
Rep. By Its Secretary Finance Department,
Taml Nadu Government Sercretariat, Chennai.
2. Deputy State Officer-2
Nanganallur Assessment Circle,
No.224, Second Floor,
Itnegrated Building Of Commercial Taxes
Adn Registration Department,
Farnpet, Chennai-35.
...Respondents
Prayer:
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 LIMITED
Represented By Its Director
K. Mohammed Mohibullah
No.30/65, Maddox Street, Choolai,
Chennai-600 112.
... Petitioner
96/143
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W.P.Nos.4562 of 2025, etc. batch
Vs.
The Assistant Commissioner (st)
Choolai Assessment Circle,
Room No.109, I Floor, Papjm Annexe
Building, Greams Road, Chennai- 600 006.
...Respondents
Prayer:
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 Motors
Rep By Its Prop.- Paramasivam,
No.124, Salem Main Road,
Bharathipuram , Dharmapuri ,
Tamil Nadu, 636 705.
... Petitioner
Vs.
97/143
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W.P.Nos.4562 of 2025, etc. batch
The State Tax Officer
O/o.The Commercial Tax Officer,
Dharmapuri.
...Respondents
Prayer:
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 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 Ltd
Represented 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 Commissioner
Office fo the Assistant Commissioner of GST
and Central Excise Karaikal Division,
Cnetral Revneue Building beach Road,
karaikal 609 602
2. Assistant Commissioner III
Audit Commissionerate,
98/143
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W.P.Nos.4562 of 2025, etc. batch
No.1775, Jawaharlal Nehru Inner Ring Road,
Anna Nagar, Western Extension, Chennai
...Respondents
Prayer:
Writ Petition filed under Article 226 of the Constitution of India
praying 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 1
Thirukazhukundram Circle,
Chengalpattu
2. Union of India
(Rep by its Director Dept of Revenue 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.
...Respondents
Prayer:
99/143
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W.P.Nos.4562 of 2025, etc. batch
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
the 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 Officer
100/143
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W.P.Nos.4562 of 2025, etc. batch
Choolai Assessment Circle,
No 1 PAPJM Annexe building,
Greams Road, First Floor,
chennai 600 006
...Respondents
Prayer:
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 Limited
Rep. 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 India
Rep by the Secretary to Government of India
Ministry of Finance, New Delhi- 110 001.
2. The Director
Central 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
101/143
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W.P.Nos.4562 of 2025, etc. batch
Department (South Tower),
Nandanam, Chennai 35.
...Respondents
Prayer:
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 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 Carrier
Represented 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 FAC
Office Of The Commercial Tax Officer,
Metur Of The Commercial Tax Officer,
102/143
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W.P.Nos.4562 of 2025, etc. batch
Mettur Assessmetn Circle, Mettur,
Salem Taminadu
...Respondents
Prayer:
Writ 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 PETITIONERS
MR.S.MUTHUVENKATARAMAN
IN W.P.Nos.4562, 4565, 6693,6705,6722,12194 OF 2025
MR.ABDUL RAHMAN
IN W.P.No.4673, 6389,12714,14834, 26127 OF 2025
103/143
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W.P.Nos.4562 of 2025, etc. batch
MR.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 2025
MRS.R.HEMALATHA IN W.P.No.4833, 4835,5550, 8575, 8578,
10634, 10950, 11221, 13670, 14810, 20418, 20793, 24018,
27138 OF 2025
MS.G.GAYATHRI IN W.P.No.5692, 5698, 5702 OF 2025
MS.L.MAITHILI IN W.P.Nos.6438,6571 OF 2025
MR.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 2025
MR.L.MURALI KRISHNAN IN W.P.Nos.6863 OF 2025
MR.HARI RADHAKRISHNAN
IN W.P.Nos.7296,7299,7301,7305, 7307 OF 2025
MR.SP.CHIDAMBARAM IN W.P.Nos.7528 OF 2025
MR.N.V.BALAJI IN W.P.Nos.8881,11652,11660 OF 2025
MR.P.ARUMUGAM FOR MR.S.MUTHUVENKATARAMAN
IN W.P.Nos.9221,9225 of 2025
MR.B.SYED ABDUL WAKEEL
IN W.P.Nos.9512,10141,9516, 11064,11095,11117,11082,
11156,20845,20851,22505,22520, 22513 OF 2025
MRS.S.P.SRI HARINI IN W.P.Nos.9535, 9622, 9542,
9557, 9545 OF 2025
MR.M.ARAVIND SUBRAMANIAM, SENIOR COUNSEL FOR
104/143
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W.P.Nos.4562 of 2025, etc. batch
MR.V.HARIBABU IN W.P.Nos.10092, 10094, 15035 OF 2025
MRS.G.VARDINI KARTHIK IN W.P.Nos.10345 OF 2025
MR.M.NARASIMHA BHARATHI
IN W.P.Nos.12268,12271 OF 2025
MR.B.RAVEENDRAN IN W.P.No.12470 OF 2025
MR.K.A.PARTHASARATHY IN W.P.Nos.13262,13270 OF 2025
MR.K.SANKARANARAYANAN
IN W.P.Nos.15002,15268,21030, 21040,21033 OF 2025
MS.T.V.MUTHU ABIRAMI
IN W.P.Nos.15304,15334,15340,15348 OF 2025
MR.P.RAJKUMAR IN W.P.NOs.15330 OF 2025
MR.N.PRASAD IN W.P.Nos.16072,16077 OF 2025
MR.JOSEPH PRABAKAR IN W.P.Nos.16730,19778 OF 2025
Mr.NAJEEB USMAN KHAN IN W.P.NOs.16892,16899 OF 2025
MR.V.SRIKANTH IN W.P.nos.17002 of 2025
MR.S.RAJASEKAR IN W.P.NOs.20048,20057,21014 of 2025
MR.T.R.RAMESH IN W.P.NOs.22036 of 2025
MS.S.VISHNUPRIYA
IN W.P.NOs.24432,24437,24440,25686,25708,25711 OF 2025
MR.R.KANNAN IN W.P.NOs.24436 OF 2025
MR.P.V.SUDAKAR
105/143
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IN W.P.NOs.24623,24630,24632,25719 OF 2025
MR.ASWIN GOPAKUMAR IN W.P.No.15527 of 2025
COUNSEL FOR RESPONDENTS
MRS.REVATHI MANIVANNAN, Sr St Counsel
FOR RR1 TO 3 IN W.P.NOs.4562,4565, 7296,
7299,7301,7305 & 7307 of 2025
FOR RR1 AND 2 IN W.P.NOs.4673,11608 of 2025
FOR R1 IN W.P.No.4765 of 2025
FOR R3 IN W.P.NOS.21030,21040,21033 of 2025
MR.K.S.RAMASWAMY, SENIOR STANDING COUNSEL
FOR RESPONDENT IN W.P.NOs.4833 of 2025
FOR RR1 AND 2 IN W.P.NOs.8218,8222,12714,15527,26127/25
FOR R1 IN W.P.NOs.8462,8467,12686 of 2025
FOR R2 IN W.P.NO.25686,25708,25711 of 2025
MR.T.RAMESH KUTTY, SENIOR PANEL COUNSEL
FOR R1 IN W.P.NOs.5018,5100,5164, of 2025
MR.SAI SRUJAN TAYI, SENIOR PANEL COUNSEL
AND MS.POOJA JAIN, JUNIOR PANEL COUNSEL
FOR R2 IN W.P.NOs.5692,5698,5702 of 2025
FOR R1 IN W.P.NOS.5726,5729 of 2025
MR.A.P.SRINIVAS, SENIOR STANDING COUNSEL
FOR RR1 AND 2 IN W.P.NO.6389,12532 of 2025
FOR RR1 TO 3 IN W.P.NOs.6722 of 2025
FOR R1 IN W.P.NO.6983, 6984,12196,12391 OF 2025
FOR RR1 TO 3 AND 5
IN W.P.Nos.15304,15334,15340,15348 of 2025
MR.B.RAMANAKUMAR, SENIOR STANDING COUNSEL
FOR RR1 TO 3 IN W.P.NOS.9535,9622,9542,9557,9545/25
FOR RR1 AND 2 IN W.P.NOS.13524 & 13529 of 2025
106/143
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MR.R.P.PRAGADISH, SENIOR STANDING COUNSEL
AND MR.T.NALINIDHAR, JR.PANEL COUNSEL
FOR R1 IN W.P.Nos.10170 of 2025
FOR R2 IN W.P.NOs.11064,11095,11117,11082 of 2025
FOR RR1 AND 2 IN W.P.NOs.13746,13749,13993,14001/25
MR.SU.SRINIVASAN, SENIOR PANEL COUNSEL
AND MR.T.NALINIDHAR, JR.PANEL COUNSEL
FOR R1 & R2 IN W.P.NOs.11725 of 2025
MR.S.M.DEENADAYALAN, SENIOR STANDING COUNSEL
For Respondents in WP.Nos.14094 & 14096 of 2025
FOR RR1 AND 2 IN W.P.NOs.14771,14772,14834 of 2025
FOR R1 IN W.P.NOs.17002, 16971, 16980 of 2025
MR.RAJNISH PATHIYIL, SENIOR PANEL COUNSEL
FOR SOLE RESPONDENT in WP.No.15330 of 2025
MR.S.GURUMOORTHY, SENIOR PANEL COUNSEL
AND MR.G.MEGANATHAN, JR.PANEL COUNSEL
FOR RR1 AND 2 IN W.P.NOs.19927,19929 of 2025
FOR R2 IN W.P.NOs.24432,24437,24440 of 2025
MR.RAJENDRAN RAGHAVAN, SPC
FOR R1 to R3 in WP.No.4835, 6693, 6705 of 2025
for R1 & R2 in WP.No.6563, 6699, 8218, 8222,
13642, 13644 & 6983 of 2025
For R1 in WP.No.10234 of 2025
MR.V.PRASHANTH KIRAN, GOVERNMENT ADVOCATE (T)
FOR RR4 AND 5 IN W.P.NOs.4562,4565, of 2025
FOR RR2 AND 3
IN W.P.NOs.4765,5018,5100,5164,5726,5729,8462,
8467, 6983 & 6984 of 2025
FOR R3 IN W.P.NOs.12352,26127 of 2025
FOR RR1,2, AND 4 IN W.P.NOs.13262,13270 of 2025
107/143
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W.P.Nos.4562 of 2025, etc. batch
FOR Sole Respondent IN W.P.NO.24623,24630,24632,24018/25
MR.T.N.C.KAUSHIK, AGP(T)
FOR R3 IN W.P.NOs.4673,6389,6563,6699,14771,14772/25
FOR SOLE RESPONDENT
IN W.P.NOs.6438,6571,8881,12194,12268,12271/25
FOR RR4 AND 5 IN W.P.No.6722,7296,7299,7301,7305,7307,
9535,9622, 9542,9557,9545 of 2025
FOR RR1 AND 3
IN W.P.NOs.11064,11095,11117,11082,24432,24437,24440/2025
FOR RR2 AND 3 IN W.P.NOs.12686 of 2025
FOR R2 IN W.P.Nos.17002 of 2025
FOR RR1 AND 2 W.P.NOs.20048,20057 of 2025
MS.AMIRTAPOONKODIDINAKARAN, GA(T)
FOR RR4 TO 6 IN W.P.NOs.4835 of 2025
FOR SOLE RESPONDENT
IN W.P.NOs.9221,9225,10634,11660,22036 of 2025
FOR RESPONDENTS INW.P.NOs.10092,10094,24436 of 2025
FOR RR2 AND 3 IN W.P.NOs.10170,10234 of 2025
FOR R3 IN W.P.NOs.11608,13642,13644, 11725 of 2025
MR.C.HARSHA RAJ, SPECIAL GOVERNMENT PLEADER (T)
FOR SOLE RESPONDENT
IN W.P.NOS.5550,11156,11652,16730,21014 of 2025
FOR RR4 AND 5 IN W.P.NOs.6693,6705 of 2025
FOR R3 IN W.P.NOs.12714,14834 of 2025
FOR RR1 & 3 IN W.P.NOs.16892,16899,16904 of 2025
FOR RR3 AND 4 IN W.P.NOs.19927,19929 of 2025
FOR RR2 AND 3 IN W.P.NOs.22290 of 2025
FOR RR1 & 2 in WP.No.21030, 21040 & 21033 of 2025
MRS.K.VASANTHAMALA, GOVERNMENT ADVOCATE (T)
FOR RR1 AND 3
IN W.P.NOs.5692,5698,5702,16072,16077,
25686,25708,25711/25
FOR SOLE RESPONDENT IN W.P.NOs.6863,
108/143
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W.P.Nos.4562 of 2025, etc. batch
7528,9872,11221,13670,14810,25719, 27138 of 2025
FOR R3 IN W.P.NOs.8218,8222,13746,13749,13993,
14001, 14094 & 14096/25
FOR RR2 AND 3 IN W.P.NOs.12196,12391 of 2025
FOR RR1 AND 2 IN W.P.NOs.15268,20418 of 2025
MS.P.SELVI, GOVERNMENT ADVOCATE (T)
FOR SOLE RESPONDENT
IN W.P.NOs.8575,8578,10950,19778,10845,20851,15002 of 2025
FOR RR1 AND 3 IN W.P.NOs.9512,10141,9516,9518 of 2025
FOR RR1 AND 2 IN W.P.NOs.10345,20793 of 2025
FOR R3 IN W.P.NOs.13524, 13993, 14001 of 2025
FOR R4 & R5 IN W.P.NOs.15304,15334,15340,15348 of 2025
FOR RR2 TO 4 IN W.P.NOs.16971,16980 of 2025
FOR RR1,2 AND 5 IN W.P.NOs.22505,22520,22513 of 2025
FOR R1 to R3 in WP.No.15035/2025
R3 – No appearance in WP.No.10345/25
R2 – Notice not ready in WP.No.16072 & 16077 of 2025
COMMON ORDER
These 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.
3. When this Writ Petition is taken up for hearing, the respective learned counsel for the petitioner and learned counsel for the respondent, 109/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch 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 under 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 110/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch 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 before 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 111/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch 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 counsel 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 112/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch 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.
6. With the above directions, the present Writ Petitions are disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed.
113/143https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch
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 submissions with respect to the imposing of the condition will be considered.
28.07.2025 Speaking/Non-speaking order Index : Yes / No 114/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch Neutral Citation : Yes / No nsa To
1. The Union of India Rep 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 Customs Represented by its Chairman, North Block, New Delhi 110001.
4. The State of Tamil Nadu Represented by its Secretary to Government Commercial Taxes and Registration Department Secretariat, Fort St. George, Chennai 600009.
5. The Deputy State Officer Gugai Salem 1 Salem
6. The Director Central Board of Indirect Taxes and Customs 1st Floor Tower NBCC Plaza 1 Sector 5, Pushp Vihar New Delhi 110017
7. The Assistant Commissioner ST 115/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch Kancheepuram 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 -i Ct Building, Arni Main Road, Tajpura, Arcot 632 521.
10.The Superintendent of GST and Central Excise Gobichettipalayam Range Erode II Division 21-B /17 First Floor, modachur Road, Opp. HDFC bank, Gobichettipalayam 638 476
11. The Goods and Services Tax Council GST Council Secretariat Represented by its Chairman 5th Floor Tower II Jeevan Bharti Building Janpath Road, Connaught palace, New Delhi 110001
12. Central Board of Indirect Taxes and Customs Represented by its Director CBIC North Block, New Delhi - 110001
13. The State of Tamil Nadu Represented by its Secretary to Government, Commercial Taxes and Registration Department Secretariat, Fort St. George, Chennai - 600009
14. Principal Secretary Commissioner of Commercial Taxes, Commercial Taxes Department Ezhiligam, Chepauk, Chennai 600005 116/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch
15. The Assistant Commissioner ST Office of the Assistant Commissioner, Udumalpet (North) Circle, Udumalpet
16. The State of Tamil Nadu Rep. by its Secretary, Commercial Taxes Department, Tamil Nadu
17. The Deputy State Tax Officer I CT Building, Arni Main Road, Tajpura, Arcot-632521
18. The State of Tamil Nadu Rep by its Secretary To Government Commercial Tax and registration department, Secretariat Fort St. George Chennai-600 009
19. The Assistant Commissioner ST FAC Hosur North I Assessment Circle Hosur
20. The State of Tamil Nadu Rep by its Secretary to Government , Commercial Taxes and Registration Department Secretariat Fort St George chennai-09.
21. The Assistant Commissioner ST FAC Hosur (North)- I Circle Assessment Circle, Hosur
22.The Assistant Commissioner (st) Commercial Taxes Department, Perundurai Assessment Circle, Station No.299, Bahvani Road, 117/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch Perundurai, Erode, Tamil Nadu-638 052.
23. The Commercial Tax Officer Villivakkam, North III Chennai North, Tamil Nadu.
24. The Deputy State Tax Officer-2 Vellore (North) Vellore
25. The Director Central Board of Indirect Taxes and Customs 1st Floor Tower NBCC Plaza 1 Sector 5, Pushp Vihar New Delhi 110017
26. The Assistant Commissioner ST Adyar Assessment Circle. No.571, Integrated Commercial Taxes and Registration Department South Tower, Room No.215, 2nd Floor, Nandanam, Chennai 35
27.State Tax Officer (ST) Cuddalore Town Assessment Circle, Cuddalore, Tamil nadu.
28. Central Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue, North Block New Delhi 110 001
29. The Assistant Commissioner Thirumullaivoyal 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, 118/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch Cuddalore Tamil Nadu.
31. 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
32. Central Board of Indirect Taxes and Customs Represented by its Chairman, North Block, New Delhi 110001.
33. The Assistant Commissioner ST FAC Cholavarm Assessment Circle, Room No.109, 1st Floor, Integrated C.T.Buildings, Chennai.
34. 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.
35. Central Board of Indirect Taxes and Customs Represented by its Chairman, North Block, New Delhi 110001
36. The State of Tamil Nadu Represented by its Secretary to Government Commercial Taxes and Registration Department Secretariat, Fort St. George, Chennai 600009
37. The Deputy State Tax Officer II Kodambakkam Assessment Circle, Commercial Taxes Department, 119/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch Greams Road, Chennai 600 006
38.State Tax Officer Porur Assessment Circle, 4/109 Integrated Goods And Service Taxes Building 1st Floor, Bangalore Highway Road, Varadharajapuram, Nazarathpettai, Chennai 600123.
39. The State of Tamil Nadu Rep. by its Secretary, Commercial Taxes Department, Tamil Nadu, Nandanam, chennai-600 035
40. The State Tax Officer ST FAC Sholinganallur Assessment Circle Nandanam, chennai-600 035
41.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 110 001
42. The Central Board of Indirect Taxes and Customs Represented By Its Director, North Block, New Delhi 110 001
43. The State of Tamil Nadu Represented By Its Secretary To Government Commercial Taxes And Registration Department Secretariat, Fort St. George, Chennai - 600 009
44. The Deputy State Tax Officer 2 O/o. The Assistant Commissioner State Tax Chengalpattu Assessment Circle No. 16a, 1st Floor, 1st Main Road 120/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch Anna Nagar, Chengalpattu 603 001
45.The Assistant Commissioner (ST) (FAC Tambaram Assessment Circle, Chengalpattu Tamil nadu
46. Central Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue, North Block New Delhi - 110 001
47. The Assistant Commissioner (ST) No.32 Integrated Commercial Taxes Office Complex, Room No.304, 3rd Floor, Elephant Gate Bridge Road, Vepery, Chennai 600 003
48. The State of Tamii Nadu Rep. by its Secretary, Commercial Taxes Department, Tamil Nadu
49. The Assistant Commissioner ST Suramangalam Assessment Circle, Salem
50.The State Tax Officer FAC Office 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 II Manali Assessment Circle, Station Room No 101, 1st Floor, 121/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch 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-600 003
54. Assistant Commissioner(st) Cholavaram, Assessment Circle, Room No.109, 1st Floor, Integrated Commercial Taxes Buildings, Elephant Gate, Wall Tax Road, Chennai-600 003
55. 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.
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.
122/143https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch
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 Commissioner Office Of Principal And Special Commissioner Of Commercial Taxes, Office Of Commercial Taxes, Ezhilagam, Chepuak, Chennai-600 005
63. Joint Commissioner ST GST Building, Elephant Gate Road, Basin Bridge, Chennai.
64. The Assistant Commissioner ST Villivakkam Assessment Circle, Chennai North, Tamil Nadu.
65. The State Tax Officer Villivakkam Assessment Circle, No.1, PAPJM Building (Annexure), 2nd floor, Greams Road, Chennai 600006.
66. The Assistant Commissioner ST Krishnagiri -I Assessment Circle
67. State Tax Offlcer Tambaram Assessment Circle, 123/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch Room No. 342, 3rd Floor, Integrated Building, for commercial Tax and Registration Department, Nandanam, Chennai-035.
68. Deputy Commerclal Tax Offlcer Tambaram Assessment Circle Room No 342 3rd Floor Integrated Building for Commercial Tax and Registration Department Nandanam Chennai 600035
69. The Branch Manager BANK OF BARODA No 8 Siva Shanmugam Street Tambaram West Chennai Tamil Nadu -45
70.The Assistant Commissioner (st) (fac) Office Of The Commercial Tax Officer, Ranipet Sipcot, Raniper Vellore, Tamilnadu.
71.The Assistant Commissioner (ST) Suramangalam Circle, Salem, Tamilnadu.
72. The Assistant Commissioner ST Cholavaram Assessment Circle Room no.109 1st floor Integrated Commercial Taxes Building Elephant Gate, Wall Tax Road, Chennai 600003
73.The Deputy State Tax Officer Cholavaram Assessment Circle, Room No.109, 1st Floor, Integrated C.T. Buildings, Chennai-03.
124/143https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch
74.The Assistant Commissioner (ST) Thindal Assessment circle, Erode, Tamil nadu.
75. The Central Board of Indirect Taxes and Customs Ministry of finance, Department of Revenue, North Block New Delhi-110 001
76. The Deputy State Tax Officer 1 RS 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, chennai 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 Customs Ministry Of Finance, Department Of Revenue, North Block New Delhi
80. The Deputy State Tax Officer 1 Rs Puram Circle, Commercial Tax Building, Dr Balasundaram Road, Coimbatore.
81.The Assistant Commissioner ST Thudiyalur circle, coimbatore
82. The Assistant Commissioner (st) (fac) 125/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch Mettupalayam Road Circle, Coimbatore.
83.The Deputy State Tax Officer-2 Namakkal (town) Assessment Circle, Namakkal
84. The Central Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue, North Block, New Delhi
85. The Assistant Commissioner (ST)(FAC) Perur Circle
86. The Assistant Commissioner ST FAC Mettupalayam Road Circle, Coimbatore.
87.The Assistant Commissioner Thiruvottiyur Division, Chennai North Commissionerate, No.459, Anna Salai, Teynampet, Chennai-600 018.
88. The State Tax Officer, Tindivanam Assessment Circle, Villupuram Zone Cuddalore Division
89. The Director Central Board of Indirect Taxes and Customs 1st Floor Tower NBCC Plaza 1 Sector 5, Pushp Vihar New Delhi 110017
90. State Tax Officer Ponneri Assessment Circle. No.32, Integrated Commercial Taxes building, First Floor, Room No. 107, Elephant Gate Bridge Road, Vepery, Chennai 600 003
91. Assistant Commissioenr St Fac 126/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch Tirukazhukundram Assessment Circle
92. Deputy Commissioner ST Chengalpattu Zone No.36, Abirami Complex Mahalakshmi Nagar, Thimmavaram Chengalpattu 603 101
93. The Branch Manager Indian Bank Thiruporur Branch No.28 Main Road Thiruporur 603 110
94.The Central Board of Indirect Taxes and Customs Ministry Of Finance, Department Of Revenue, North Block New Delhi 110001.
95. The Assistant Commissioner Podanur Circle, Commercial Tax Building, Dr Balasundaram Road, Coimbatore 641018.
96. The Central Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue, North Block New Delhi-110 001
97. The Deputy State Tax Officer Perur Assessment Circle Commercial Tax Building, Dr Balasundaram Road, Coimbatore-641 018
98.The Assistant Commissioner(st) Thindal Assessment Circle, Erode
99. The Central Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue, North Block New Delhi 127/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch
100. 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 - 110 001
102. The Assistant Commissioner Gandhipuram Assessment Circle, Ct Building, Dr. Balasundaram Road, Coimbatore. 641018.
103. The Central Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue, North 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 Customs Ministry Of Finance, Department Of Revenue, North Block New Delhi 110001
106. The Assistant Commissioner Coimbatore -iv Division, D. No. 1441, Elgi Building, Trichy Road, Coimbatore 641081.
107.The Assistant Commissioner Thirukazhukundram, Chengalpattu
108. The Director Central Board of Indirect Taxes and Customs 1st Floor Tower NBCC Plaza 1 Sector 5, 128/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch Pushp Vihar New Delhi 110017
109. 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
110.The Deputy State Tax Officer 2 Periyanayakanpalayam Assessment Circle, Ct Bulding Dr Balasundram Road, Coimbatore
111. The Commissioner Office Of The Principal Special Commissioner Of Commercial Tax Office Of The Commercial Tax Ezhil Agam Chepauk Chennai 600 005.
112. Deputy Commissioner ST GST Appeals - I, Greams Road, Chennai 600006
113. The Assistant Commissioner ST Thiruvottiyur Assessment Circle, No.32, Integrated Commercial Taxes office Complex, Elephant Gate Bridge Road, Chennai 600003.
114. The Branch Manager HDFC Bank, No.754, Thiruvottiyur High Road, Thiruvottiyur, Chennai 600019
115. The Deputy State Tax Officer/ The Deputy Commercial Tax Officer Avarampalayam Circle, Coimbatore - III Commercial Taxes Annex Buildings, Ground Floor, Dr. Balasundaram Road, 129/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch Coimbatore- 641 018.
116. The Deputy Commissioner (st) GST Appeal Commercial Taxes Annex Buildings Dr.Balasundaram Road, Coimbatore 641 018
117. 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.
118. The Central Board of Indirect Taxes and Customs Represented by its Director, North Block, New Delhi 110001
119. The Assistant Commissioner of GST and Central Excise Vellore Division, Central Revenue Buildings, Officers Line, Vellore 632 001
120. The Branch Manager Bank of Baroda, Alangayam Branch Tirupattur Dist. 635701 121The Additional Commissioner Office 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 Council Represented by its Secretary, GST Council Secretariat 5th Floor Tower II Jeevan Bharti Building Janpath Road, Connaught palace, New Delhi 110001.
130/143https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch
123. The Central Board of Indirect Taxes and Customs Represented by its Director, North Block, New Delhi 110001
124. The State of Tamil Nadu Represented by its Secretary to Government Commercial Taxes and Registration Department Secretariat, Fort St. George, Chennai 600009
125. The Assistant Commissioner of GST and Central Excise, Vellore Division, Central Revenue Buildings, Officers Line, Vellore 632 001
126. The Branch Manager Bank of Baroda, Alangayam Branch Tirupattur Dist. 635701
127. The State Tax Officer (also Known As Commercial Tax Officer) Athur (rural), Salem Ii, Salem, Tamil Nadu.
128. The Branch Manager No.6 Attur Main Road Devathanampudur- 637 406
129. The State of Tamil Nadu (Rep. by its secretary) Commercial Taxes Department Fort St. George Chennai 600 009
130.The Assistant Commissioner (ST) (FAC),Villivakkam Assessment Circle, PAPJM Annexure Building, 2nd Floor, No. 1 Greams Road, Chennai 06.
131. The State Tax Officer Valluvarkottam Assessment Circle, Central-iii Zone, No.1, 6th Floor, Papjm (annexure) Building, Greams Road, Chennai-600 006.
131/143https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch
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 circle Intergrated Commercial Tax Building parasurampanpatti gudiyattam
134. state tax office intelligence Inspection 3 vellore No 4 bharathiyar salai fort road vellore
135. The State Tax Officer Alagapuram Circle, Salem
136.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 Customs Central Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue, North Block New Delhi - 110 001
138. The Deputy Commercial Tax Officer The Deputy Commercial Tax Officer, Thindal Assessment Circle, D. No. 161, Brough Road, Erode - 638003
139. The Deputy State Tax Officer I The Deputy State Tax Officer- I, O/o. The Assistant Commissioner (ST) Thindal Assessment Circle, D. No. 161, 132/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch Brough Road, Erode – 638003
140. The Assistant Commissioner (st) Office Of The Assistant Commissioner Villivakkam 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 Department, Dharmapuri.
142. The Deputy Commissioner The office of the Deputy Commissioner CT, GST Appeal, Salem
143. The State Tax Officer O/o.The Commercial Tax Officer, Chithode Assessment Circle, Erode
144. The Assistant Commissioner ST Saligramam 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 Officer Office Of The Deputy Commercial Tax Officer, Sathyamangalam, Erode District
147.The Deputy Commercial Tax Officer / The Deputy State Tax Officer- I Podanur 133/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch Circle, Coimbatore Commercial Tax Complex, Dr.Balasundaram Road, Coimbatore- 641 018.
148. Assistant Commissioner (ST) Kngu Nagar Circle, Tirupur
149. State Tax Officer (ST) Kongu Nagar Circle, Tiruppur
150. The Assistant Commissioner ST FAC Hosur South II Assessment Circle, Seetharaman Nagar Hosur
151. The Deputy State Tax Officer 1 Ayanavaram Assessment Circle, F/50, Third Floor, First Aenue, Anna Nagar (East) Chennai 600 102
152. Deputy Commissioner State Tax Central - II, Chennai Central Division, No.1, PAPJM Building, Greams Road, Chennai 600 006.
153. The Manager Andhra Bank, No. 55/61, Mcnichols Road, Buckingam Terrace, Ground Floor, Chetpet, Chennai 600 031.
154. The Manager Karur 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 134/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch Department, Fort St. George, Chennai 600 009.
156. The State Tax Officer(fac) Adyar Assessment Circle, Chennai
157. Union of India Raj Path Marg, E Block, Central Secretariat, New Delhi 110 011
158. State of Tamil Nadu, (Rep. by its Secretary), Commercial Taxes Department, Fort St. George, Chennai 600 009.
159. The Government Of Tamil Nadu Rep. By Its Secretary Finance Department, Taml Nadu Government Sercretariat, Chennai.
160. Deputy State Officer-2 Nanganallur 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 Officer O/o.The Commercial Tax Officer, Dharmapuri.
163. The Government Of Tamil Nadu 135/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch Rep. By Its Secretary Finance Department, Taml Nadu Government Sercretariat, Chennai.
164. Deputy State Officer-2 Nanganallur Assessment Circle, No.224, Second Floor, Itnegrated Building Of Commercial Taxes Adn Registration Department, Farnpet, Chennai-35.
165. Assistant Commissioner Office fo the Assistant Commissioner of GST and Central Excise Karaikal Division, Cnetral Revneue Building beach Road, karaikal 609 602
166. Assistant Commissioner III Audit Commissionerate, No.1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar, Western Extension, Chennai
167. The Deputy State Tax Officer 1 Thirukazhukundram Circle, Chengalpattu
168.The State Tax Officer Choolai Assessment Circle, No 1 PAPJM Annexe building, G reams Road, First Floor, chennai 600 006
169. The Director Central 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 136/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch Commercial Taxes and Registration Department (South Tower), Nandanam, Chennai 35.
171.The Assistant Commissioner ST FAC Office Of The Commercial Tax Officer, Metur
172.The Commercial Tax Officer, Mettur Assessmetn Circle, Mettur, Salem Taminadu 137/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch KRISHNAN RAMASAMY.J., nsa W.P.Nos.4562 of 2025, etc. batch 28.07.2025 138/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch W.P.Nos.4562, 4565, 4673, 4765, 4833, 4835, 5018, 5100, 5164, 5550, 5692, 5698, 5702, 5726, 5729, 6389, 6438, 6563, 6699, 6571, 6693, 6705, 6722, 6863, 6983, 6984, 7296, 7299, 7301, 7305, 7307, 7528, 8218, 8222, 8462, 8467, 8575, 8578, 8881, 9221, 9225, 9512, 10141, 9516, 9518, 9535, 9542, 9557, 9622, 9545, 9872, 10092, 10094, 10170, 10234, 10345, 10634, 10950, 11064, 11082, 11095, 11117, 11156, 11221, 11608, 11652, 11660, 11725, 12194, 12196, 12268, 12271, 12352, 12391, 12470, 12686, 12714, 13262, 13270, 13524, 13529, 13642, 13644, 13670, 13746, 13749, 13993, 14001, 14094, 14096, 14771, 14772, 14810, 14834, 15002, 15035, 15268, 15304, 15330, 15334, 15340, 15348, 16072, 16077, 16730, 16892, 16899, 16904, 16971, 16980, 17002, 19778, 19927, 19929, 20048, 20057, 20418, 20793, 20845, 20851, 21014, 21030, 21040, 21033, 22036, 22290, 22505, 22520, 22513, 24432, 24437, 24440, 24436, 24623, 24630, 24632, 24018, 15527, 25686, 25711, 25708, 25719, 26127 & 27138 of 2025 and W.M.P.Nos.5080, 5086, 5174, 5352, 5350, 5353, 5354, 5568, 5665, 5743, 6127, 6278, 6279, 6287, 6293, 6309, 6311, 7033, 7077, 7224, 7231, 7340, 7359, 7382, 7556, 7717, 8129, 8122, 8125, 8133, 8135, 8432, 9210, 9474, 9592, 9597, 9975, 10333, 10340, 10677, 11378, 10713, 10782, 10693, 10698, 10702, 11084, 11334, 11338, 11537, 11653, 11972, 12339, 12503, 12483, 12592, 12660, 13169, 13185, 13267, 13759, 13850, 13854, 13992, 14067, 14285, 14301, 14852, 14857, 15170, 15310,, 15357, 15438, 15756, 15845, 16670, 16715, 16739, 16902, 16947, 16949, 17239, 17296, 17326, 17331, 17339, 17347, 18190, 18202, 18203, 18956, 19173, 19267, 19295, 22212, 22478, 22477, 22609, 22619, 23027, 23464, 23539, 23749, 23772, 23783, 23766, 22769, 25089, 25324, 25325, 25332, 25336, 27517, 27523, 27757, 27762, 27764, 27015, 27016, 27522, 27523, 17538, 17539, 17540, 28875, 28826, 28883, 28880, 28897, 28899, 10764, 10711, 10773, 29410, 29413, 18956, 22212, 30438 & 30439 of 2025 KRISHNAN RAMASAMY,J.
139/143https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch This matter has been listed under the caption “For Being Mentioned” at the instance of the learned counsel for petitioner in W.P.No.4673 of 2025.
2. Learned counsel for the petitioner submitted that this Court, vide order dated 28.07.2025 disposed this batch of writ petitions by issuing certain directions. However, in the prayer of W.P.No.4673 of 2025, inadvertently it was typed as “Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records pertaining to the impugned order passed by the 2nd respondent vide, K.No.UPO/E and U/Mudichur/Ko.Me.ve.R/A.No.83/2024 dated 27.8.2024 quash the same and consequently direct the respondents herein to provide a new electricity connection in respect of the petitioners premises bearing Door No.4/571A, Plot No.171 Tamilnadu Slum Clearance Board, (Phase I)6th street, Annai Indira Nagar, Srinivasa Nagar, Mudichur, Old Perungalathur, Chennai-600 063 without insisting for any NOC” instead of “ Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records of Notification No.56/2023-Central Tax dated 28.12.2023 issued 140/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch by the second respondent consequential culminating the Impugned Assessment Order dated 23.08.2024 issued by the third respondent in GSTIN.No.33AMYPK2072J1ZO/2019-20 and quash the same as arbitrary and ultra-virus”.
3. Accordingly, the prayer of W.P.No.4673 of 2025 shall stand replaced with the following prayer :-
“ Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records of Notification No.56/2023-Central Tax dated 28.12.2023 issued by the second respondent consequential culminating the Impugned Assessment Order dated 23.08.2024 issued by the third respondent in GSTIN.No.33AMYPK2072J1ZO/2019-20 and quash the same as arbitrary and ultra-virus”
4. All the other observations made in the earlier order dated 28.07.2025 shall remain unaltered.
141/143https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch
5. Registry is directed to carry out the aforesaid correction and issue fresh order copies to the parties.
09.10.2025 vm KRISHNAN RAMASAMY, J.
vm 142/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm ) W.P.Nos.4562 of 2025, etc. batch W.P.Nos.4562 of 2025, etc. batch 09.10.2025 143/143 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/10/2025 04:48:40 pm )