Tata Play Limited Versus Union of India>2025(06)LCX0475

2025(06)LCX0475

Madras High Court

Tata Play Limited

Versus

Union of India

W.P.No. 17184 of 2024 decided on 12-06-2025

IN THE HIGH COURT OF JUDICATURE

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Reserved on : 25.04.2025

Pronounced on : 12.06.2025

CORAM

THE HONOURABLE MR JUSTICE MOHAMMED SHAFFIQ

W.P.Nos.17184, 22511, 22516, 34667, 36344, 36347, 36599, 36604,
36611, 36872, 36876, 37543, 37546, 37551, 1505, 15584, 15621,
1497, 1514, 6472, 6476, 6485, 9899, 9906, 9904, 12122, 12289, 12293,
12351, 12567, 13311, 13317, 17397, 18677, 18803, 19886, 20107,
20370, 22028, 8640, 8645, 8650, 23081, 24082, 24084, 24186, 24190,
24355, 24716, 25516, 26065, 26073, 28509, 29273, 29276, 29709,
29704, 29729, 30646, 30653, 30655, 30657, 30906, 31395, 31397,
31396, 32236, 32807, 32845, 33104, 33392, 33451, 33456, 33459,
33578, 33729, 33752, 33756, 33824, 33828, 33877, 33880, 33885,
34203, 34243, 34271,34532, 34558, 34561, 34823, 34884, 34887,
34963, 35108, 35173, 35430, 35626, 35650, 35779, 35857, 35907,
36169, 36172, 36176, 36602, 36605, 36699, 36704, 36999, 37035,
37042, 37048, 37056, 33112, 37059, 37085, 37331, 37490, 37495,
37498, 37501, 37607, 37688, 37693, 37838, 38092, 38094, 38204,
38218, 38226, 38232, 38338, 38341, 38342, 38360, 38364, 38608,
38930, 38944, 38947, 38940, 38943, 38977, 38998, 39004, 39058,
39260, 39270, 39282, 39333, 39338, 39342, 39396, 39489, 39492,
39495, 39500, 39502, 39503, 39504, 39507, 39773, 39775, 39781,
39787, 39790, 39793, 39776, 39778, 39782, 39784, 39785, 39779,
39780, 39976 & 40064 of 2024

and

W.M.P. Nos.21218, 37603, 39226, 39489, 39480, 39477, 39470, 39488,
39472, 39837, 39839, 40583, 40586, 40587, 40594, 40591, 40593,
16980, 1513, 1515, 1517, 16979, 17013, 1522, 1528, 1532, 16977, 2895,
2876, 7210, 7190, 7193, 7211, 7191, 7194, 7730, 10913, 10918, 10919,
10908, 13387, 13464, 13218, 13390, 13398, 13721, 13465, 13720,
14464, 14469, 14466, 19165, 19166, 20480, 20635, 21761, 21763,
22008, 22292, 24006, 9653, 9626, 25185, 25183, 26331, 26330, 26332,
26333, 26449, 26454, 26614, 27031, 27034, 27882, 27883, 28481,
28478, 31082, 31923, 31927, 32363, 32364, 32391, 32395, 36180,
33261, 33262, 33270, 33271, 36179, 34072, 34077, 34075, 35021,
35638, 41554, 35637, 35678, 35675, 35858, 36177, 36178, 36236,
36232, 36234, 36238, 36369, 36371, 36526, 36546, 36549, 36555,
36642, 36643, 36648, 36649, 36690, 36695, 36696, 36697, 36699,
36702, 36692, 36705, 36706, 37031, 37030, 37088, 37086, 37087,
37122, 37121, 37432, 37433, 37469, 37470, 37472, 37771, 37768,
37820, 37818, 37816, 37922, 37925, 38035, 38037, 38083, 38080,
38314, 38313, 38485, 38487, 38506, 38507, 38649, 38651, 38719,
38720, 38773, 38775, 39052, 39054, 39058, 39062, 39063, 39057,
39476, 39479, 39481, 39475, 39604, 39605, 39600, 39599, 39964,
39963, 40009, 40016, 40018, 40025, 40026, 40008, 40033, 40039,
35869, 40036, 35868, 40040, 40067, 40353, 40351, 40533, 40517,
40524, 40531, 40515, 40528, 40525, 40527, 40649, 40650, 40751,
40748, 40753, 40908, 40910, 41213, 41218, 41217, 41329, 41331,
41366, 41363, 41351, 41353, 41520, 41523, 41525, 41521, 41527,
41528, 41547, 41548, 41550, 41551, 41806, 41807, 42156, 42176,
42175, 42155, 42182, 42183, 42157, 42181, 42185, 42219, 42220,
42239, 42248, 42246, 42241, 42306, 42305, 42527, 42528, 42532,
42533, 42543, 42541, 42596, 42598, 42601, 42600, 42606, 42605,
42671, 42670, 42750, 42751, 42753, 42759, 42760, 42754, 42772,
42773, 42769, 42764, 42770, 42771, 42765, 42768, 42776, 42778,
43083, 43098, 43102, 43103, 43093, 43094, 43097, 43072, 43066,
43071, 43065, 43086, 43084, 43085, 43078, 43087, 43080, 43075,
43077, 43081, 43089, 43079, 43074, 43082, 43090, 43091, 43280,
43279, 43340, 43339 of 2024
and
W.P.Nos. 34065, 34073, 34074, 35455, 35463, 35458 of 2023
and
W.M.P.No.35436, 35431, 35435, 35429, 35436, 35427 of 2023
and
W.P.Nos. 94, 173, 177, 178, 196, 198, 200, 207, 210, 372, 970, 1221,
1224, 1297, 1324, 1396, 1401, 1404, 1720, 1730, 1736, 1922, 1927,
1974, 1984, 1982, 2031, 2037, 2034, 2035, 2041, 2078, 2229, 2350,
2412, 2592, 2788, 2794, 2848, 3122, 3138, 3195, 3338, 3386, 3443,
3577, 3766, 3883, 3886, 3905, 3942, 4223, 4443, 4510, 4515, 4519,
4558 of 2025
and
W.M.P.Nos. 117, 115, 177, 179, 185, 184, 186, 187, 210, 212, 215, 217,
228, 230, 231, 227, 423, 418, 420, 1193, 1191, 1467, 1468, 1469, 1471,
1546, 1543, 1577, 1579, 1645, 1640, 1644, 1647, 1638, 1648, 1969,
1970, 1984, 1981, 2197, 2195, 2203, 2204, 2574, 2573, 2672, 2722,
2721, 2910, 2912, 2309, 2310, 2319, 2316, 2375, 2377, 2367, 2369,
2370, 2371, 2372, 2373, 2381, 2438, 2440, 3115, 3112, 3113, 3114,
3150, 3151, 3435, 3436, 3459, 3460, 3541, 3543, 3705, 3706, 3758,
3760, 3829, 3830, 3959, 3960, 4321, 4323, 4713, 4714, 4179, 4180,
4301, 4303, 4305, 4373, 4955, 5024, 5026, 5030, 5031, 5036, 5039,
5040, 5041, 5074, 5075 of 2025
and
W.P.(MD).Nos.1116, 1918, 1919, 12870, 16409, 5687, 1644, 1645, 1646,
5280, 6155, 7311, 6967, 7320, 7485, 7729, 7730, 7734, 7735, 7736,
7874, 9598, 9599, 10048, 10049, 10628, 10674, 11930, 12505, 15016,
16073, 16541, 16715, 23146, 23643, 23652, 23653, 24685, 25442,
26353, 25639, 25932, 25970, 26218, 26219, 26220, 27295, 27634,
27632, 27635, 28242, 29198, 29952, 29951, 30180, 30276, 30277,
30312, 30487, 31166, 31459 of 2024
and
W.M.P.(MD) Nos. 11442, 14223, 5381, 1927, 1143, 1142, 11441, 5382,
1928, 19737, 19734, 1683, 1682, 1686, 1687, 1688, 1681, 1685, 19736,
1684, 5062, 5063, 5775, 6736, 6729, 6491, 6737, 6490, 6728, 6874,
6870, 7070, 7071, 7074, 7073, 7076, 7081, 7079, 7082, 7077, 7084,
7165, 7167, 8698, 8727, 8728, 9084, 9085, 9086, 9511, 9512, 9550,
9553, 10628, 11163, 11165, 11166, 13180, 13181, 13963, 13965, 14323,
14324, 14465, 14466, 19616, 19617, 20023, 20021, 20059, 20061,
20029, 20030, 21011, 21010, 21744, 22331, 22332, 21742, 21592,
21593, 21999, 21998, 22032, 22034, 22223, 22224, 22225, 22220,
22221, 22222, 23451, 23452, 23455, 23456, 23953, 23954, 24699,
24700, 25230, 25235, 25231, 25234, 30180, 25399, 25398, 25477,
25470, 25476, 25469, 25497, 25499, 25620, 25621, 26133, 26134,
26340, 26339, 23115, 23117, 23158, 23163 of 2024
and
W.P.(MD)Nos.510, 625, 1366, 1369, 1370, 1367, 1368 & 1517 of 2025
and
W.M.P.(MD)Nos.363, 364, 415, 416, 940, 941, 948, 949, 955, 958, 982,
983, 989, 991, 1094, 1095 of 2025

W.P.No. 17184 of 2024

Ms Tata Play Limited
Represented by its Authorized Signatory,
5th Floor, Kochar Globe, South Phase,
C/o Smart Works Coworking Spaces Pvt Ltd,
Ambedkar Nagar, SIDCO,
Industrial Estate, Guindy, Chennai,
Tamil Nadu- 600032.
Petitioner

Vs.

1. Union of India
Through its Secretary,
Ministry of Finance,
North Block, New Delhi -110 001.

2.State of Tamil Nadu,
Commercial Taxes Department,
through its Secretary to Government, Fort St. George,
Chennai,
Tamil Nadu-600 009

3.Commissioner of GST & Central Excise,
Chennai South Commissionerate,
MHU Complex, No. 692, 5th Floor,
Anna Salai, Nandanam, Chennai,
Tamil Nadu - 600 035

4.Additional Commissioner,
Office of the Additional Commissioner of GST and
Central Excise,
Chennai South Commissionerate,
MHU Complex, No. 692, 5th Floor,
Anna Salai, Nandanam, Chennai,
Tamil Nadu - 600 035

5.Central Board of Indirect Taxes and Customs,
Through its Secretary,
Department of Revenue,
Ministry of Finance North Block,
New Delhi-110001
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Declaration, to declare pertaining to the Impugned Notifications i.e. Notification No. 09/2023 - Central tax dated 31.03.2023 and Notification No. 56/2023 - Central tax dated 28.12.2023 issued by the 1st Respondent under Section 168A of the CGST Act, 2017 by the and Notification G.O. (Ms) No. 41, Commercial Taxes and Registration (B1) Department, dated 05.04.2023 and Notification G.O. (Ms) No. 1, Commercial Taxes and Registration (B1) Department, No. II(2)/CTR/A/2024 dated 02.01.2024 issued under Section 168A of the TNGST Act 2017 by the 2nd Respondent and declare the same as ultra vires the provisions of the GST Acts being incapable of being issued under section 168A and or pass any other orders as this Court may deem to be fit and more appropriate in the facts and circumstances of the case.

W.P.Nos.22511 & 22516 of 2024

DSV Air and Sea Private Limited
Door No. 2, Chetpet, Harrington Road,
Chetpet, Chennai, Tamil Nadu - 600031
Represented by its Authorised Representative
Mr. Raghavan T.V.N
Petitioner

Vs.

1. State of Tamil Nadu
Represented by its Secretary, Secretariat, Fort St.
George,
Chennai - 600 009.

2. Assistant Commissioner (ST), Vallvarkottam,
Zone-VI, M.B.M, M. Phil, Station No. 1,
6th Floor, P.A.P.J.M. Annex Building,
Greams Road, Chennai-600006.

3.The Deputy State Tax Officer – I,
Valluvarkottam Assessment Circle,
Station: No.10, Palaniappa Maligai,
4th Floor, Greams Road, Chennai – 600006.

4.Assistant Commissioner (ST)
Kilpauk Circle
F-50, 1st Avenue, 3rd Floor,
Anna Nagar East, Chennai - 600102

PRAYER in W.P.No.22511 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Declaration, to declare that (i) Notification No. 9/2023 - Central Tax dated 31.03.2023 issued under Section 168A of the CGST Act, and (ii) Notification No. II(2)/CTR/351(a-6)/2023 dated 05.04.2023 issued under Section 168A of the TNGST Act, is ultra vires Section 168A of the CGST and TNGST Act respectively.

PRAYER in W.P.No.22516 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Declaration, to declare that (i) Notification No. 56/2023-Central Tax dated 28.12.2023 issued under Section 168A of the CGST Act, and (ii) Notification No. II (2)/CTR/A/2024 dated 02.01.2024 issued under Section 168A of the TNGST Act, is ultra vires Section 168A of the CGST Act and TNGST Act respectively.

W.P.No.34667 of 2024

M/s. Dhandapani Spinning Mills Limited,
Represented By Ravi Kumar Dhandania,
Managing Director,
17-F, Rajaji Road, Salem-636007.
Petitioner

1. The Union of India,
Represented by its Secretary,
Department of Revenue,
Ministry of Finance, New Delhi.

2.The Assistant Commissioner (ST)(FAC),
Hasthampatty Circle,
Salem.

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Declaration, declaring that 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, in general and section 168A of the said Act in particular, and hence without authority of law, invalid and illegal.

W.P.Nos.36344 & 36347 of 2024

TVL.Navya Footwear Fashions,
Represented by its Proprietor, M.Navya,
Old No.18, New No.8/18, 2nd Street,
Pavadithoppu, Melkrishnapuram,
Vellore - 635802.
Petitioner

1. Union of India,
Represented by the Secretary of Government of India,
Ministry of Finance,
New Delhi - 110001.

2.The State of Tamil Nadu,
Rep. by its Secretary,
Commercial Taxes Department,
Tamil Nadu.

3.The Deputy State Tax Officer-1,
Ambur,
Thirupattur, Vellore.

PRAYER in W.P.No.36344 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of 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.

PRAYER in W.P.No.36347 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for Respondent No. 3's order dated 26.04.2024 in GSTIN: 33AFBPN9628M1Z1/2018-19 and quash the same.

W.P.Nos.36599, 36604 & 36611 of 2024

Vishay Transducers India Private Limited
Represented by its Director,
C Gopala Krishna,
Nawazish building,
Old No.17, New No. 30, Khader Nawaz Khan Road
Nungabakkam, Chennai-600006.
Petitioner

Vs

1. The Union of India,
Represented by its Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block,
New Delhi -110 001.

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-110 001.

3.Central Board of Indirect Taxes and Customs,
Rep by its Director,
CBIC 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.Principal Secretary/
Commissioner Of Commercial Taxes,
Commercial Taxes Department,
Ezhiligam, Chepauk, Chennai-600 005.

6.Deputy State Tax Officer,
Nungambakkam Assessment Circle, No.88, Mayor
Ramanathan Salai Chennai-600031.

PRAYER in W.P.No.36599 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Declaration, declaring the impugned Notification No. 56/2023 dated 28.12.2023, issued by the 3rd 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 Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India.

PRAYER in W.P.No.36604 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the impugned order of the 6th respondent passed in GSTIN /33AAACS3783M1Z2/2019-20 dated 30.08.2024 and quash the same.

PRAYER in W.P.No.36611 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Declaration, declaring the impugned G.O Ms. No. 1/2024 dated 02.01.2024 passed by the 4th 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 Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India.

W.P.Nos.36872 & 36876 of 2024

Tvl.Veremax Technologies Services Limited,
Represented by its Director, Mr T R M Venkatesh,
No. 156, Second Floor, Doshi Towers,
Poonamalle High Road, Kilpauk,
Chennai-600 010.

Vs

1. Union of India
Represented by its Secretary,
Department of Revenue,
Ministry of Finance, New Delhi.

2.Commissioner of State Taxes,
Chennai, Tamil Nadu.

3.The State Tax Officer
Group-VII, Inspection- I, Intelligence-I,
Room No. 119, 1st Floor,
PAPJM Building, Greams Road,
Chennai-600006

PRAYER in W.P.No.36872 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Declaration, to declare Notification No. 9/2023-Central Tax dated 31.03.2023 issued by the Respondent No. 1 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.

PRAYER in W.P.No.36876 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for Respondent No. 3's order dated 29.12.2023 in GSTIN. 33AAAFP0680R1ZZ/2017-18 and quash the same.

W.P.Nos.37543, 37546 & 37551 of 2024

Arham Corporation,
Represented by its Partner
Arham Jain
Kalyan Trade Centre,
F-30, 2nd Floor No.16-18, Wallers Road,
Mount Road, Chennai - 600 002.
Petitioner

1. The Union of India,
Represented by its Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block,
New Delhi - 110 001.

2.The Goods and Services
Tax Council Secretariat
Represented by its Chairman
5th Floor Tower II Jeevan Bharti Building
Janpath Road, Connaught Palace,
New Delhi – 110 001.

3.Central Board of Indirect Taxes and Customs
Rep by its Director
CBIC 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.Principal Secretary
Commissioner of Commercial Taxes,
Commercial Taxes Department
Ezhiligam, Chepauk,
Chennai – 600 005.

6.State Tax Officer,
Chintadripet Assessment Circle,
No.1 Greams Road,
PAPJM Building Annexe,
Chennai – 600006.
Respondents

PRAYER in W.P.No.37543 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Declaration, to declare the impugned G.O.Ms. No. 1/2024 dated 02.01.2024 passed by the 4th 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 Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India.

PRAYER in W.P.No.37546 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Declaration, declaring the impugned Notification No. 56/2023 dated 28.12.2023, issued by the 3rd 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 Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India.

PRAYER in W.P.No.37551 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the impugned order of the 6th respondent passed in GSTIN/ 33AAQFD0692M1Z1/2019-20 dated 28.08.2024 and quash the same.

W.P.No.1505 of 2024

SMK Contractors,
Represented by its Partner
B.Manoj Macniel
1st Floor, 77/2, Broadway,
Mannady Metro Station, Parrys,
Chennai – 600 001.
Petitioner

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 & Services Tax Council,
Gst Council Secretariat,
Represented by its Chairman,
5th Floor Tower - II Jeevan Bharti Building,
Janpath Road, Connaught Palace,
New Delhi-110 001.

3. Central Board of Indirect Taxes and Customs
Represented by its Director
(CBIC) 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.Principal Secretary/
Commissioner of Commercial Taxes,
Commercial Taxes Department,
Ezhilagam, Chepauk, Chennai-600 005.

6.Assistant Commissioner [ST] [FAC],
Loan Square Assessment Circle,
No.32, Integrated Commercial Taxes Office Complex,
Elephant Gate Bridge Road, Chennai-600 003.

PRAYER in W.P.No.1505 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in impugned adjudication order passed in GSTN 33ACGFS7684E1ZV/2017-18 dated 26-12-2023 on the files of the 6th respondent and quash the same as arbitrary, without jurisdiction and void, in so far relates to Assessment year 2017-2018.

W.P.No.15584 of 2024

Tvl. Sri Kavitha Medicals
Represented by its Proprietor K.K.Manikandaraj,
No : 3, South Kar Street,
Kanjikovil, Perundurai,
Erode – 638 116.
GSTIN : 33AZBPM3652N1Z7
Petitioner

Vs

1. The State Tax Officer,
Office of Sales Tax Officer,
Perundurai Circle, Perundurai,
No.299, Bhavani Road,
Perundurai -638 052.

2.The Bank Manager,
Kotak Mahindra Bank Limited,
Erode

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the file of the 1st Respondent in its impugned proceedings of the respondent order for the Assessment year 2017-18 in GSTIN 33AZBPM3652N1Z7/2017-18 dated 27.12.2023 and the Consequential DRC-07 order bearing Ref No ZD3312232134422 dated 27.12.2023, and quash the same.

W.P.No.15621 of 2024

Tvl. Nagarajan Pavithra,
2nd Floor, 7, Gokul Tower
C.P Ramaswamy Road,
Alwarpet, Chennai- 600 018.
Petitioner

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 & Services Tax Council,
Rep. by its Secretary,
GST Council Secretariat
5th Floor Tower - Il, Jeevan Bharti
Building, Janpath Road,
Connaught palace,
New Delhi-110001

3.Central Board of Indirect Taxes &
Customs,
Rep by its Chairman,
North Block, New Delhi-110001.

4.The State of Tamilnadu
Rep by its
Secretary to Government
Commercial Taxes and Registration (B1)
Department
Secretariat, Fort St. George,
Chennai-600009

5.Principal Secretary /Commissioner Of
Commercial Taxes
Commercial Taxes Department
Ezhilagam, Chepauk, Chennai-600005

6.The Assistant Commissioner (ST),
Alwarpet Assessment Circle
Integrated Building for Commercial
Taxes and Registration of Departments,
Room No. 210, 2nd Floor, Nandanam,
Chennai- 600 035.

7.The Commercial Tax Officer
Alwarpet Assessment Circle
Integrated Building for Commercial
Taxes and Registration Departments,
Room No.207, 2nd Floor, Nandanam,
Chennai- 600 035.

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records of the impugned Notification No. 09/2023-Central Tax dated 31.03.2023 and Notification No.56/2023-Central Tax dated 28.12.2023 issued by 1st respondent and G.O. (Ms). No. 41/2023 dated 05-04-2023 and G.O. (Ms). No. 1/2024 dated 02-01-2024 issued by 4 respondent and quash them as arbitrary, without jurisdiction, capricious, excessive, disproportionate, contrary to the provisions of Section 168A of the Act and violative of Article 14, 19(1)(g) and 21 of the constitution of India.

W.P.Nos.1497 & 1514 of 2024

SMK Contractors,
Represented by its Partner
B Manoj Machniel
1st Floor, 77/2, Broadway,
Mannady Metro Station, Parrys,
Chennai – 600 001.

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 & Services Tax Council,
Gst Council Secretariat,
Represented by its Chairman
5th Floor Tower - II Jeevan Bharti Building, Janpath
Road, Connaught Palace,
New Delhi-110 001.

3.Central Board of Indirect Taxes & Customs
Represented by its Director
(CBIC) 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.Principal Secretary/
Commissioner of Commercial Taxes,
Commercial Taxes Department
Ezhilagam, Chepauk, Chennai-600 005.

6.Assistant Commissioner (ST) [FAC],
Loan Square Assessment Circle,
No.32, Integrated Commercial Taxes Office Complex,
Elephant Gate Bridge Road, Chennai-600 003.

PRAYER in W.P.No.1497 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in F.No. CBIC-20013/1/2023-GST in the files of the third respondent and quashing the impugned notification No 09/2023 - Central Tax dated 31-03-2023 as 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.

PRAYER in W.P.No.1514 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in G.O Ms. No. 41 in the files of the Fourth Respondent and quashing the impugned notification dated 05-04-2023, 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.Nos.6472, 6476 & 6485 of 2024

Sicl Multimodal and Rail Transport Limited,
Represented by its Authorized Signatory,
Mr. K.P. Mohan Kumar,
73, South India House, Armenian Street, Parrys,
Chennai, Tamil Nadu-600001.

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 & 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 & 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.Principal Secretary/
Commissioner of Commercial Taxes,
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai-600005.

6.The Assistant Commissioner (ST)(FAC),
Loansquare Assessment Circle,
No.32, Integrated Commercial Taxes Office Complex,
Elephant Gate Bridge Road, Chennai – 600003.

7.The Assistant Commissioner (State Tax),
Mooremarket Assessment Circle,
Room No. 226, Integrated Commercial Taxes Office Complex,
Elephant Gate Bridge Road, Chennai – 600003.

8.The State Tax Officer
Mooremarket Assessment Circle,
Room No. 226, Integrated Commercial Taxes Office Complex,
Elephant Gate Bridge Road, Chennai-600003

PRAYER in W.P.No.6472 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in GSTN: 33AALCS0399C1ZE/2017-18 relating to the impugned order dated 30-12-2023 in the files of the sixth respondent and quash the same as arbitrary, without jurisdiction and void.

PRAYER in W.P.No.6476 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in F.No. CBIC-20013/1/2023-GST in the files of the third respondent and quashing the impugned notification No. 09/2023 - Central Tax dated 31-03-2023 as 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.

PRAYER in W.P.No.6485 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in G.O.Ms.No. 41 in the files of the Fourth Respondent and quashing the impugned notification dated 05-04-2023, as manifestly arbitrary, void, contrary to the provision of Section 168A of he 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.Nos.9899, 9906 & 9904 of 2024

Jayaram Balaji
Proprietor of M/s Sri Ram Pannai Service,
No.100/26, Gingee Road,
Chetpet, Tiruvannamalai,
Tamil Nadu-606 801.
Petitioner

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
GST Council Secretariat,
Rep. by its Chairman,
5th Floor Tower-II Jeevan Bharti Building, Janpath
Road, Connaught Palace,
New Delhi-110 001.

3.Central Board of Indirect Taxes and Customs
Rep. by its Director,
(CBIC) North Block, New Delhi-110 001.

4.The State of Tamil Nadu
Rep. by its
Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St. George, Chennai-600 009.

5.Principal Secretary/
Commissioner of Commercial Taxes,
Commercial Taxes Department,
Ezhiligam, Chepauk, Chennai-600 005.

6.The State Tax Officer, Polur,
No.2, F/B5, Diversion Road
Polur - 606 803.
Respondents

PRAYER in W.P.No.9899 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records of the 3rd Respondent Notification No. 09/2023- Central Tax dated 31.03.2023 and quash the same.

PRAYER in W.P.No.9906 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records of the 6th Respondent's Order dated 15.12.2023 bearing GSTIN:33AYKPB69291ZX/2017-18 and quash the same.

PRAYER in W.P.No.9904 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records of 4th Respondent G.O.(Ms).No.41 dated 05.04.2023 and quash the same.

W.P.Nos.12122, 12289, 12293 of 2024

Venkatesan Prem Kumar
Proprietor of M/s Atlas Engineering,
SF No. 448/1B3, Kalivarthangal,
Melmanthangal Road,
Kugaiyanallore,
Katpadi Taluk, Vellore – 632 515.

1. Union of India
Represented by the Secretary, Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi- 110 001.

2.The Goods & Service Tax Council
GST Council Secretariat,
Represented by its Chairman
5th Floor Tower -II Jeevan Bharti Building Janpath
Road, Connaught Place,
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 of GST & Central Excise,
Vellore Division
Central Revenue Buildings
Officers Line,
Vellore – 632 001.

PRAYER in W.P.No.12122 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records of 4th Respondent G.O.(Ms.)No.41 dated 05.04.2023 and quash the same.

PRAYER in W.P.No.12289 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records of the 6th Respondent's Order-in-Original No.05/2023 (GST)-AC dated 05.12.2023 and quash the same.

PRAYER in W.P.No.12293 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records of the 3rd Respondent's Notification No.09/2023- Central Tax dated 31-03-2023 and quash the same.

W.P.Nos.12351 & 12567 of 2024

G.Samuel Prakash
No. 24, Thiruveethiamman Koil Street
Arumbakkam,
Chennai 106.
Petitioner

Deputy State Tax Officer – II,
Arumbakkam Assessment Circle.
Respondent

PRAYER in W.P.No.12351 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records of the Respondent's order dated 03.10.2023 in GSTIN/33ABDPS0956M1ZD/2019-20 passed by the respondent and quash the same.

PRAYER in W.P.No.12567 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records of the Respondent's order dated 03.10.2023 in GSTIN/33ABDPS0956M1ZD/2018-219 passed by the respondent and quash the same.

W.P.Nos.13311 & 13317 of 2024

Zainulabdin Dyeing Works
Represented by Managing Partner,
Mr.Kulam Hussain Zainulabdin
No.196, Angappan Street,
Chennai - 600 001
Petitioner

1. The Superintendent of CGST and Central Excise
Egmore Range - II, Egmore Division of GST and
Central Excise, Chennai North Commissionerate,
First Floor, Newry Towers, Plot No.2054, I Block,
II Avenue, 12th Main Road, Anna Nagar,
Chennai - 600 040.

2.The Central Board of Indirect Taxes and Customs
Department of Revenue, Ministry of Finance,
Represented by its Chairman
North Block, New Delhi - 110 001.

3.The Union of India
Represented by its Secretary
Department of revenue,
Ministry of Finance,
North Block, New Delhi - 110 001.
Respondents

PRAYER in W.P.No.13311 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the file of the first respondent in common impugned Order-in-Original No.40/2023 (GST) dated 28.12.2023 passed for the Tax Periods 2017-18, 2018-19 and 2019-20 by the first respondent, and quash the same as illegal, barred by limitation in respect of Tax Periods 2017-18 and 2018-19 and violative of principles natural justice in respect of Tax Periods 2017-18, 2018-19 and 2019-20.

PRAYER in W.P.No.13317 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in the files of the third respondent in impugned Notification No 09/2023 - Central Tax dated 31.03.2023 and consequential Notification No.56/2023-Central Tax dated 28.12.2023 issued by the third respondent and quash the same as 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.17397 of 2024

Tvl I View Technologies
Rep. by its Proprietor Dharshan Singh AnandPuneet Pal Singh
SF NO 127, Door No. 2, Krishnarayapuram South Street,
Coimbatore, Tamil Nadu 641 006
GSTIN:33AUNPP9741L1ZW
Petitioner

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 & 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 (b1) Department
Secretariat, Fort St. George, Chennai – 600009.

5.Principal Secretary /
Commissioner of Commercial Taxes,
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai - 600005

6.The Deputy State Tax Officer – 2,
Office of the Commercial Tax Officer,
Ramnagar Assessment Circle, Coimbatore.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of 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 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.18677 of 2024

Tirupur Vijayalakshmi Spinning Mills India P. Ltd.,
Rep by its Director and Authorised Signatory K.Duraisamy
24A, Anna street, Tiruppur-641652, Tamil Nadu.
Petitioner

1. The Government of Tamil Nadu,
Represented by its Secretary,
Tamil Nadu Government Secretariat,
Chennai.

2. Deputy State Tax Officer – 1,
Anupparpalayam Assessment Circle, Tiruppur – 1,
No.16, Emperor Building, Ground Floor,
Indira Nagar 1st Street, Avinashi Road,
Tiruppur - 641 603, Tamilnadu.

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records of the 1st respondent containing 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/33AACCT8270C1ZK dt. 30.09.2023 (impugned notice) and the order passed by the 2nd respondent in GSTIN/33AACCT8270C1ZK/2017-18 dt. 29.12.2023(impugned order) and quash the same.

W.P.No.18803 of 2024

Tvl. Sri Ram Shop
Represented by its Proprietor Mr N Senthilmurugan,
No.33, Rainbow Garden,
Kottakuppam, Villupuram,
Tamilnadu,
GSTIN 33ADFPN0887Q1ZY.

The State Tax Officer,
O/o The Commercial Tax Officer,
Tindivanam Assessment Circle,
Villupuram Zone, Cuddalore Division,
Cuddaalore, Tamil Nadu.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the files of the 1st Respondent in its impugned proceedings for the Assessment year 2018-19 in GSTIN : 33ADFPN0887Q1ZY /2018-19 dated 30.04.2024 and the Consequential DRC-07 order bearing Ref No : ZD330424247564F dated 30.04.2024 and quash the same.

W.P.No.19886 of 2024

Tvl. Shree Lakshmi Steel and Hardwares,
Represented by its Partner Mr.S.Prabhakaran
No: 1-4, Kottaimedu, Kallankattivalasu,
Komarapalayam, Namakkal,
Tamilnadu - 638 183.
GSTIN 33ADGF86052B1ZF
Petitioner

1. The State Tax Officer,
O/o. The Commercial Tax Officer,
Kumarapalayam Circle,
Namakkal, Salem,
Tamilnadu.

2.The Branch Manager,
State Bank of India,
226, Salem Main Road,
Kumarapalayam - 638 183
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the file of the 1st Respondent in its impugned proceedings for the Assessment year 2017-18 in GSTIN 33ADGFS6052B1ZF/2017-18 dated 30.12.2023 and the Consequential DRC-07 order bearing Ref No: ZD331223273251V dated 30.12.2023, and quash the same.

W.P.No.20107 of 2024

K Square Builders,
Rep. by its Proprietor P.S.Karthikayen,
No. 38, Iraniyan Street, Solar,
Erode, Tamil Nadu - 638 002.
Petitioner

The Deputy State Tax Officer - I (ST),
Office of the Deputy Commercial Tax Officer,
Thindal Assessment Circle,
D.No.161, Brough Road,
Erode - 638 003.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the files of Respondent in the impugned Order in in GSTIN: 33DMUPK0139R1ZD/2017-18 dated 30.12.2023 along with consequential order in Form GST DRC-07 bearing a Ref. No. ZD331223272792G dated 30.12.2023 for the tax period July, 2017 to March 2018 quash the same as being contrary to the provision of CGST Act, 2017.

W.P.No.20370 of 2024

Pidilite Industries Ltd.
Represented by its Authorised Signatory Mr R Govindan,
308, Gopalpuram, Lyods Road,
Avvai Shanmugam,
Chennai,
Tamil Nadu – 600086.

1. Union of India
Through Secretary Ministry of Finance,
Department of Revenue,
Government of India, having its office at
Central Secretariat, North Block,
New Delhi -110001

2.State of Tamil Nadu
Through Secretary Finance Department
Tamilnadu Finance Department
Tamil Nadu Secretariate, Fort St. George,
Chennai 600009,
Tamil Nadu.

3.The Commissioner of State Tax,
Tamil Nadu Having his office at Ezhilagam,
Chepauk,
Chennai – 600005.

4.The Additional Commissioner (ST)
Large Tax Payers Unit Having his office at
Integrated Building for Commercial
Taxes and Registration Department
(South Tower) at Saidapet,
Nandanam, Chennai,
Tamil Nadu – 600035.

5.The Deputy Commissioner (ST) - III,
Large Tax Payers Unit Having his office at
Integrated Building for Commercial
Taxes and Registration Department
(South Tower) at Saidapet,
Nandanam, Chennai,
Tamil Nadu – 600035.

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorarified Mandamus, calling for the records pertaining to the Show Cause Notice bearing reference No. ZD330524334336K dated 31.05.2024 issued by Respondent No. 5 and quash the same as illegal, unconstitutional and ultravires and consequently direct the Respondents not to proceed with the adjudication in furtherance of the Show Cause Notice reference No. ZD330524334336K dated 31.05.2024 issued by Respondent No. 5.

W.P.No.22028 of 2024

TVL. Saravanaa Projects & Co,
Represented by its Partner
Mr.M.S.Hari Baabhu,
No.99A, Mettu Street, Kolathur Village,
Singaperumal Koil - 603 204.
Petitioner

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 & Services Tax Council
GST Council Secretariat
Represented by its Chairman
5th Floor Tower II Jeevan Bharti Building
Janpath Road, Connaught Palace
New Delhi - 110 001.

3.Central Board of Indirect Taxes & Customs
Represented by its Director
(CBIC) North Block, New Delhi - 110 001.

4.The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration B1 Department
Secretariat, Fort St. George, Chennai 600 009.

5. Principal Secretary/
Commissioner of Commercial Taxes
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai 600 005.

6.The Assistant Commissioner (ST),
Thirukazhukundram Assessment Circle,
No.42, Wahab Nagar,
Thirukazhukundram - 603 109.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in G.O.(Ms).No.1 dated 02.01.2024 issued by the 4 th Respondent quash the same.

W.P.No.8640 of 2024

Indus Towers Limited,
Formerly known as Bharti Infratel Limited,
Represented by its Authorised Signatory,
Mr. Sanjay Wadhwa,
5th Floor, No.5, Ess Pee IT Park,
Jawaharlal Nehru Road,
Thiru Vika Industrial Estate,
Ekkattuthangal, Chennai 600032.
Petitioner

1. Union of India,
Through the Secretary, Department of Revenue,
Ministry of Finance,
North Block, New Delhi – 110 001.

2.The Central Board of Indirect Taxes and Customs,
Department of Revenue, Ministry of Finance,
Represented by its Chairman,
North Block, New Delhi - 110 001.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records of the 2nd Respondent in Impugned Notification No. 56/2023-Central Tax dated 28.12.2023 on the files of the 2nd respondent herein and quash the same as being ultra vires Section 168A of the Central Goods and Services Tax Act, 2017.

W.P.Nos.8645 & 8650 of 2024

1. The Additional Commissioner,
Office of the Commissioner of GST and Central Excise,
Guindy Division, 8th Floor,
692, MHU Complex, Anna Salai,
Nandanam, Chennai – 600035.

2.Office of the Principal Director of Audit (Central),
Chennai
Lekha Pariksha Bhavan,
361 Anna Salai, Teynampet,
Chennai 600018
Respondents

PRAYER in W.P.No.8645 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records relating to the Impugned Show Cause Notice No. 15/2024-GST (ADC) dated 31.01.2024 issued by the 1st respondent and to quash the same.

PRAYER in W.P.No.8650 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records relating to the Impugned Show Cause Notice No. 13/2024-GST (ADC) dated 31.01.2024 issued by the 1st respondent and to quash the same.

W.P.No.23081 of 2024

Smt.Ravishankar Rajeswari
Prop. Rathna Wide Range Trade
11, Sivashanmugam Street
West Tambaram, Chennai – 600045.
Petitioner

Assistant Commissioner (ST) (FAC)
Tambaram Assessment Circle,
Integrated Commercial Taxes Department Building
3rd Floor, Room No.336, Nandanam,
Chennai- 600 035.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, call for the records of the respondent in Ref No. ZD330424230474P and quash the order dt. 29.04.2024 passed therein.

W.P.No.24082 of 2024

Tvl. Sri Valli Engineerings,
Rep. by its Partner R. Shanmugam,
40, Kamatchi Amman Kovil Street,
Chidambaram, Cuddalore - 608 001.
Petitioner

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
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 (B1) Department
Secretariat, Fort St. George, Chennai - 600009

5.Principal Secretary /
Commissioner of Commercial Taxes,
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai 600005

6.The Deputy State Tax Officer (FAC),
Office of Deputy Commercial Tax Officer,
Chidamabram - 2,
Cuddalore.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of 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 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.24084 of 2024

K Square Builders,
Rep. by its Proprietor P.S.Karthikeyen,
No. 38, Iraniyan Street, Solar,
Erode, Tamil Nadu - 638 002.
Petitioner

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
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 & 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 (B1) Department,
Secretariat, Fort St. George, Chennai - 600009

5.Principal Secretary /
Commissioner of Commercial Taxes,
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai - 600005

6. The Deputy State Tax Officer - I (ST),
Office of the Deputy Commercial Tax Officer,
Thindal Assessment Circle,
D. No. 161, Brough Road,
Erode - 638 003.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in G.O Ms. No. 41 in the files of the Fourth Respondent and quashing the impugned notification dated 05-04-2023, 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.Nos.24186 & 24190 of 2024

Pidilite Industries Ltd.
Represented by it Zonal Logistics
& Accounts Manager Mr. Sriram Yeddanapudi
308, Gopalapuram, Lyods Road,
Avvai Shanmugam, Chennai,
Tamil Nadu - 600 086
Petitioner

1. Union of India
Through Secretary Ministry of Finance,
Department of Revenue,
Government of India, having its office at
Central Secretariat, North Block
New Delhi-110001

2. State of Tamil Nadu
Through Secretary Commercial Taxes and Registration Department
Tamilnadu Commercial Taxes and Registration Department
Tamil Nadu Secretariate, Fort St. George,
Chennai-600 009,
Tamil Nadu.

3.The Commissioner of State Tax,
Tamil Nadu Having his office at
Ezhilagam,
Chepauk, Chennai-600 005

4.The Additional Commissioner (ST),
Large Tax Payers Unit Having his office at
Integrated Building for Commercial
Taxes and Registration Department
(South Tower) at Saidapet,
Nandanam, Chennai,
Tamil Nadu - 600035.

5.The Deputy Commissioner (ST) - III
Large Tax Payers Unit Having his office at
Integrated Building for Commercial
Taxes and Registration Department
(South Tower) at Saidapet,
Nandanam, Chennai,
Tamil Nadu - 600035

6.The GST Council
Through the Secretary,
5th Floor, Tower - II,
Jeevan Bharti Building
Janpath Road, Connaught Place,
New Delhi-110001
Respondents

PRAYER in W.P.No.24186 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records pertaining to the Notification No. 56/2023-C.T. dated 28.12.2023 issued by Respondent No. 1 and quash the same as illegal, unconstitutional and ultra vires (2) calling for the records pertaining to the G.O.(Ms). No. 1 dated 02.01.2024 issued by Respondent No. 2 and quash the same as illegal, unconstitutional and ultravires.

PRAYER in W.P.No.24190 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records pertaining to the Notification No. 9/2023-CT dated 31.03.2023 issued by Respondent No. 1 and quash the same as illegal, unconstitutional and ultra vires (2) calling for the records pertaining to the G.O.(Ms). No. 41 dated 05.04.2023 issued by Respondent No. 2 and quash the same as illegal, unconstitutional and ultravires.

W.P.No.24355 of 2024

Tvl Sri Ram shop
Represented by its Proprietor Mr.N.Senthilmurugan
No.33 Rainbow Garden
Kottakuppam, Villupuram,
Tamilnadu
GSTIN 33ADFPN0887Q1ZY
Petitioner

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,
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 & 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 (B1) Department
Secretariat, Fort St. George, Chennai - 600009

5.Principal Secretary /
Commissioner of Commercial Taxes,
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai - 600005

6.The State Tax officer,
O/o The Commercial Tax Officer
Tindivanam Assessment Circle
Villupuram Zone, Cuddalore Division,
Cuddalore.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of 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 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.24716 of 2024

Rajalle Container Movers Private Limited
Represented by its Director
K.Sankar
1st Floor, 91 Old No. 47,
Coral Merchant Street
Mannady, Chennai 600001
Petitioner

1. The Union of India
Represented by the Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block, New Delhi 110001.

2.The Assistant Commissioner
Range III, Parrys Division,
North Commissionerate,
Chennai 40.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records relating to the passing of the Impugned Show Cause Notice No.08/2023 dated 25.09.2022 and Impugned Order-in-Original No.66/2023 dated 07.12.2023 by the 2nd Respondent and quash the same as it has been passed without Authority and barred by limitation.

W.P.No.25516 of 2024

Balamurugan Mohanapriya,
2/39, Andikadu, Anangur, Tiruchengode,
Namakkal, Tamil Nadu - 637304.
Petitioner

Superintendent of CGST & Central Excise,
Pallipalayam Range,
81, Bharathi Nagar, Soolai, Erode – 638004.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records in the file of the respondents and quash the order passed under section 73(1) of the Tamil Nadu Goods and Service Tax Act, 2017/ Central Goods and Service Tax Act, 2017 GSTIN 33BBBPM3016M1ZV Order in Original SI.No.14/2024-GST (SUPDT) dated 21.02.2024 having DIN No.20240259XP00006692E5 along with Summary of the Order dated GST DRC-07 dated 09.07.2024 having Reference No. ZD330724113436L (Impugned Order) for the FY 2018-19 passed by the Respondent.

W.P.No.26065 of 2024

Tvl. Sri Venkateswara Metals,
Represented by its Proprietor Mrs V.Soundarya
No 57/1 KNK Road,
Karungalpalayam
Erode Tamilnadu 638 003
GSTIN: 33HBAPS6139E1ZN
Petitioner

The State Tax Officer,
O/o The Commercial Tax Officer,
Commercial Taxes Department
Park Road Assessment Circle,
Erode, Tamilnadu.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the file of the Respondent in its impugned proceedings for the Assessment year 2018-19 in GSTIN : 33HBAPS6139E1ZN /2018-2019 dated 15.04.2024 and the Consequential DRC-07 order bearing Ref No: ZD330424124199I dated 16.04.2024, and quash the same.

W.P.No.26073 of 2024

Tvl. Sri Venkateswara Metals,
Represented by its Proprietor Mrs.V.Soundarya
No. 57/1 KNK Road,
Karungalpalayam
Erode, Tamilnadu 638 003
GSTIN: 33HBAPS6139E1ZN
Petitioner

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 & 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 & 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 (B1) Department
Secretariat, Fort St. George, Chennai - 600009

5.Principal Secretary /
Commissioner of Commercial Taxes,
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai 600005

6.The State Tax officer,
O/o The Commercial Tax Officer,
Commercial Taxes Department, Park Road Assessment Circle,
Erode , Tamilnadu
Respondents

W.P.No.28509 of 2024

M/s. Studio Green,
Rep by Shri.K. Eswaran,
Old No.77/4, New No.21/4,
31st Cross Street,
Besant Nagar, Chennai - 600 090.
Petitioner

1. The Joint Commissioner of State Tax,
Intelligence I,
No.1, PAPJM Buildings,
Greams Road,
Chennai – 600 006.

2.The Deputy Commissioner (ST),
Central III,
No.1, PAPJM Buildings,
Greams Road, Chennai 600 006.

3.Assistant Commissioner (ST),
Intelligence - I,
No 1, PAPJM Buildings,
Greams Road,
Chennai 600 006.

4. State Tax Officer
Intelligence,
Greams Road, Chennai 600 006.

5.Union of India
Ministry of Finance,
(rep. by its Secretary)
North Block, New Delhi - 110001

6. State of Tamil Nadu,
(through Secretary to the Govt)
Commercial Taxes Department,
St. Fort George, Secretariat,
Chennai - 600 009.

7. Central Board of Indirect Taxes and Customs
GST Policy Wing, rep by its Commissioner,
Building 8 Bhikaji Palace,
New Delhi – 66.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, Calling for the records in Tax period 2017- 18 by the 3rd Respondent order dated 30.12.2023 against GSTIN33ABSFS6433Q1ZB for F.Y.2017-18, quash the same as it is barred by limitation and gross violation of principles of natural justice apart from non-application of mind.

W.P.No.29273 of 2024

Susee Scooter Centre,
Rep. by its Partner - Subrajen Sargunam,
219, Indira Nagar,
Kancheepuram - 631 502.
Petitioner

1. The Union of India
Represneted by the Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block,
New Delhi – 110 001.

2.The Goods & 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 (B1) 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)(FAC),
Kancheepuram Rural Assessment Circle,
CT Building, 1st Floor, Collectorate Campus,
Kancheepuram- 631 501.
Respondents

W.P.No.29276 of 2024

Susee Scooter Centre,
Rep. by its Partner - Subrajen Sargunam,
219, Indira Nagar,
Kancheepuram - 631 502.
Petitioner

The Assistant Commissioner (ST)(FAC),
Kancheepuram Rural Assessment Circle,
CT Building, 1st Floor, Collectorate Campus,
Kancheepuram – 631 501.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records of the Respondent herein in the Impugned proceedings vide Order in GSTIN: 33AAXFS8969F1ZA/2019-20 dated 28.08.2024 along with Form GSTDRC-07 bearing Ref No. ZD330824263292E dated 28.08.2024 for the tax period 2019-20, and quash the same.

W.P.Nos.29709 & 29704 of 2024

M/s. TLS Enterprises
Represented by its Proprietor
Mr. Srinath Raj
B 21, SIDCO Industrial Estate,
Maraimalai Nagar,
Kancheepuram – 603 209.
Petitioner

1. Union of India,
Represented by its Secretary
Department of Revenue
Ministry of Finance
North Block, New Delhi.

2. The Director,
Central Board of Indirect Taxes and Customs
Ministry of Finance,
Department of Revenue,
North Block
New Delhi - 110 001

3. Deputy State Tax Officer
Maraimalanagar Circle
Chengalpattu Zone
No. 4/109, 2nd Floor,
Bangalore Chennai Highway,
Varadarajapuram, Nazarathpet,
Chennai - 600 123.

4.The Branch Manager
Indian Overseas Bank
Maraimalanagar Branch
No. 34, Nandanar Street,
NH 2, Maraimalanagar
Kancheepuram District - 603 209
Respondents

PRAYER in W.P.No.29709 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of 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.

PRAYER in W.P.No.29704 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, call for the records pertaining to the impugned order dated 30.04.2024 issued in reference No. ZD330424255044R by the 3rd Respondent and quash the same.

W.P.No.29729 of 2024

Tvl.Zenith Steel Pipelines & Industries Limited
Village Kalugur, Survey No.782,
S H No. 71, Near Thogaimalai,
Kulithalal, Karur,
Tamil Nadu-639 120,
Through its Authorized Representative,
Mr.Satheesh Kumar.
Petitioner

1. Union of India
Through the Secretary
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi-110 001.

2.State of Tami Nadu
Through the Secretary,
Ministry of Finance
Department of Revenue
Fort St. George
Chennai - 600 009

3.State Tax Officer (FAC),
Erode Division, Karur Zone,
Kulithalai Assessment Circle,
Commercial Taxes Building,
RDO Campus, North Pradhaksham Road,
Karur, Tamil Nadu-639001.

4.The Joint Commissioner (ST),
Erode Division, Erode,
Commercial Tax Building,
No.1 Brough Road,
Erode, Tamil Nadu - 638001
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records pertaining to the impugned Notification No. 09/2023 dated 31.03.2023 and Notification No. 56/2023-CT dated 28.12.2023 passed by the Respondent No-1 and the consequential impugned order bearing ref. no.ZD330724202345Q dated 16.07.2024 passed by the Respondent No. 3 and to quash the same as the illegal.

W.P.No.30646 of 2024

M/s. Ozone Projects Pvt Ltd,
(Represented by its Managing Director Mr. Vasudevan Sathyamoorthy)
Ground Floor, New No.63, GN Chetty Road,
T. Nagar, Chennai-600 017.
Petitioner

The Assistant Commissioner (ST) (FAC),
Group -XIV, Intelligence-I,
PAPJM Building No.1, Greams Road,
2nd Floor, Chennai-600 006.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records of the Respondent in passing the impugned Order reference No.ZD330424247204R dated 30.04.2024 for the tax period 2018-19 and quash the same as it has been issued without proper application of mind, contrary to the provisions of law.

W.P.No.30653 of 2024

M/s. Ozone Projects Pvt Ltd,
(Represented by its Managing Director Mr. Vasudevan Sathyamoorthy)
Ground Floor, New No.63, GN Chetty Road,
T. Nagar, Chennai-600 017.
Petitioner

1. The Union of India
Rep by its Secretary, Department of Revenue,
Ministry of Finance, No.137, North Block,
New Delhi-110 001.

2.The Goods and Service Tax Council,
Represented by its Chairman, GST Council, Secretariat,
5th Floor, Tower II, Jeevan
Bharti Building, Janpath Road,
Connaught Place, New Delhi - 110001.

3.The State of Tamil Nadu
Represented by Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St George, Chennai – 600009.

4.Principal Secretary/Commissioner of Commercial Taxes
Commercial Taxes Department, Ezhilagam,
Chepauk, Chennai – 600005.

5.The Assistant Commissioner (ST) (FAC),
Group - XIV, Intelligence-I,
PAPJM Building, No.1, Greams Road,
2nd Floor, Chennai – 600 006.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the file of the 1st Respondent in issuing Notification No.09/2023-Central Tax dated 31.03.2023 read with Notification No.56/2023-Central Tax dated 28.12.2023 issued for the tax period April, 2018 to March, 2019 and quash the same as it being contrary to the provision of Section 168A of the Goods and Services Tax Act 2017 is violative of Articles 14 and 19(1)(g) of the Constitution of India and is manifestly arbitrary, and without jurisdiction.

W.P.No.30655 of 2024

M/s. Ozone Projects Pvt Ltd,
(Represented by its Managing Director
Mr. Vasudevan Sathyamoorthy,
Ground Floor, New No.63, GN Chetty Road,
T. Nagar, Chennai - 600 017.
Petitioner

1. The Union of India
Rep by its Secretary, Department of Revenue,
Ministry of Finance, No.137, North Block,
New Delhi-110 001.

2.The Goods and Service Tax Council,
Represented by its Chairman, GST Council,
Secretariat, 5th Floor, Tower II, Jeevan
Bharti Building, Janpath Road,
Connaught Place, New Delhi - 110001.

3.The State of Tamil Nadu
Represented by Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St George, Chennai – 600009.

4.Principal Secretary/Commissioner of Commercial Taxes
Commercial Taxes Department, Ezhilagam,
Chepauk, Chennai – 600005.

5.The Assistant Commissioner (ST) (FAC),
Group - XIV, Intelligence-I,
PAPJM Building, No.1, Greams Road,
2nd Floor, Chennai – 600 006.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the file of the 3rd Respondent in G.O.Ms. No.41 dated 05.04.2023 & G.O.Ms.No.1 dated 02.01.2024 respectively issued for the tax period April, 2018 to March, 2019 and quash the same as it being contrary to the provision of Section 168A of the Goods and Services Tax Act 2017 is violative of Articles 14 and 19(1)(g) of the Constitution of India and is manifestly arbitrary, and without jurisdiction.

W.P.No.30657 of 2024

M/s.Ozone Projects Pvt Ltd,
(Represented by its Managing Director
Mr. Vasudevan Sathyamoorthy)
Ground Floor, New No.63, GN Chetty Road,
T. Nagar, Chennai-600 017
Petitioner

The Assistant Commissioner (ST) (FAC),
Group – XIV, Intelligence - I,
PAPJM Building, No.1, Greams Road,
2nd Floor, Chennai-600 006.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records of the Respondent in passing the impugned Order Reference No.ZD330524326482L dated 31.05.2024 for the tax period 2019-2020 and quash the same as it has been issued without proper application of mind, contrary to the provisions of law.

W.P.No.30906 of 2024

M/s. Ozone Projects Pvt Ltd,
(Represented by its Managing Director
Mr. Vasudevan Sathyamoorthy),
Ground Floor, New No.63, GN Chetty Road,
T. Nagar, Chennai - 600 017.
Petitioner

1. The Union of India
Represented by its Secretary,
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi - 110001.

2.The Goods and Service Tax Council
Represented by its Chairman, GST Council
Secretariat, 5th Floor, Tower II, Jeevan Bharti
Building, Janpath Road, Connaught Place,
New Delhi – 110001.

3.The State of Tamil Nadu
Represented by Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St George, Chennai – 600009.

4.Principal Secretary/Commissioner of
Commercial Taxes,
Commercial Taxes Department, Ezhilagam,
Chepauk, Chennai-600 005.

5.The Assistant Commissioner (ST) (FAC),
Group - XIV, Intelligence-I,
PAPJM Building, No.1, Greams Road,
2nd Floor, Chennai - 600 006.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the file of the 1st Respondent in issuing Notification No.09/2023-Central Tax dated 31.03.2023 read with Notification No.56/2023-Central Tax dated 28.12.2023 issued for the period April, 2019 to March, 2020 and quash the same as it being contrary to the provision of Section 168A of the Goods and Services Tax Act, 2017 is violative of Articles 14 and 19(1)(g) of the Constitution of India and is manifestly arbitrary, and without jurisdiction.

W.P.Nos.31395 & 31397 of 2024

M/s.Sundaram Alternate Assets Limited
Having its registered office at
No.46, Sundaram Towers,
Whites Road, Chennai-600014.
Represented by Mr.K.Rajagopal, Company Secretary and Compliance Officer.
Petitioner

1. The Union of India,
Represented by the Director,
Department of Revenue,
Ministry of Finance,
Government of India, North Block,
New Delhi - 110 001.

2.The State of Tamil Nadu,
Represented by its Secretary,
Commercial Taxes and Registration
(B1) Department,
Fort St. George, Chennai – 600009.

3.The Additional Commissioner
Office of the Commissioner of
CGST and Central Excise,
Chennai North Commissionerate,
No. 26/1, Mahatma Gandhi Road,
Chennai – 600034.

4.The Joint Commissioner
Office of the Commissioner of
Central Tax and Central Excise,
Audit-I, Commissionerate,
No.1775, Jawaharlal Nehru
Inner Ring Road,
Anna Nagar West Extension,
Chennai-600101.
Respondent(s)

PRAYER in W.P.No.31395 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in F. No. CBIC-20013/7/2021-GST in the files of the 1st respondent and quashing the impugned notification No. 56/2023- Central Tax dated 28.12.2023 as 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.

PRAYER in W.P.No.31397 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in G.O Ms. No. 1 in the files of the 2nd Respondent and quashing the impugned notification dated 02.01.2024, 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.31396 of 2024

M/s.Sundaram Alternate Assets Limited
Having its registered office at
No.46, Sundaram Towers,
Whites Road, Chennai-600014.
Represented by Mr.K.Rajagopal,
Company Secretary and Compliance Officer.
Petitioner

1. The Union of India,
Represented by the Secretary,
Department of Revenue,
Ministry of Finance,
Government of India, North Block,
New Delhi - 110 001.

2.The State of Tamil Nadu,
Represented by its Secretary,
Department of Finance, Secretariat,
Fort St. George, Chennai – 600009.

3.The Additional Commissioner
Office of the Commissioner of
CGST and Central Excise,
Chennai North Commissionerate,
No. 26/1, Mahatma Gandhi Road,
Chennai – 600034.

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the file of the 3rd Respondent in the impugned proceedings against Order-In-Original in No.93/2024 CH. N (ADC) (GST) dated 29.07.2024, under the provisions of CGST Act, 2017 and quash the same.

W.P.No.32236 of 2024

M/s. Mitsubishi Electric India Pvt. Ltd.
3rd Floor, Isanakatima Door No. 497 and
498, Poonamallee High Road, Arumbakkam,
Chennai, Tamil Nadu - 600106
Represented by its Authorized Signatory
Chief Financial Officer,
Mr. Gurvinder Singh Gandhi
Petitioner

1. Union of India
Through Secretary,
Ministry of Finance,
Department of Revenue,
Udyog Bhawan,
New Delhi - 110001.

2.Central Board of Indirect Taxes
Ministry of Finance,
Department of Revenue,
Udyog Bhawan,
New Delhi - 110 001.

3.Assistant Commissioner (ST)
Arumbakkam Assessment Circle,
4th Floor, PAPJM Annexe Building,
Greams Road, Chennai - 600 006.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records of the Impugned Order dated 22.08.2024 under reference No.ZD330824202908A Under 73 of the CGST ACT issued for the period 2019-2020 passed by the respondent No. 3, and to quash the same b) Quashing the Notification No. 56/2023 dated 28.12.2023 issued by the Respondent No. 1 being ultra vires the Provision of CGST Act.

W.P.No.32807 of 2024

Aathi Saravana Traders
Rep. by its Proprietor: R.Vijayan,
No.151/2A1, near Periyar Nagar,
Elumalai Nayakar Nagar,
Redhills,
Chennai-600052
Petitioner

1. The Assistant Commissioner of
GST & Central Excise,
Ponneri Division,
Office of the Chennai outer
Commissionerate,
Room 40, A1, 100 feet road,
Mogappair, Chennai - 600037.

2.The Superintendent of GST and
Central Excise,
Madhavaram Outer Range,
Room No.40, A1, 100,
TNHB Complex,
Mogappair,
Chennai – 600037.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records of the 1st respondent in Order in Original No. 21/2023-GST (AC) and DIN No.20231159XL080000B05C dated 22.11.2023 and to quash the same as illegal, arbitrary and against the principles of natural justice.

W.P.No.32845 of 2024

M/s Oasys Cybernetics Private Limited
Represented by its General Manager (Finance)
Mr Debasisha Samal
No.3, OAS Towers, Stringers Road,
Vepery, Chennai – 600003.
Petitioner

Asst Commissioner (ST )(FAC )
Intelligence - I, Room No.133,
1st Floor, PAPJM Building,
No.1, Greams Road,
Chennai – 600 006.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in detailed impugned order bearing reference number GST/33AACCO2848M1Z8/2019-20 dated 30.08.2024 read with summary DRC 07 Order No. ZD330824296459R dated 30.08.2024 passed by the Respondent as the same having been passed in violation of the principles of natural justice without considering the detailed defence put forth by the Petitioner and also violative of Art 19 (1) (g) and 265 of the Constitution.

W.P.No.33104 of 2024

M/s.Amman Agencies,
Represented by P. Rajendran,
Partner,
75/22, Vellala Street,
Ayanavaram, Chennai – 23.
Petitioner

The State Tax Officer,
Ayanavaram Assessment Circle,
No. 1, Greams road, Chennai-6.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the files of the respondent in GSTIN. 33AALFA0633N1Z1/2019-20 dated 20.8.24 and quash the same as being barred by limitation and without jurisdiction and hence invalid and illegal.

W.P.No.33392 of 2024

Tvl.SMG Enterprises and
Engineering Contractor,
Rep by its Proprietor
Mr. Munusamy Srinivasan
Plot No.100, Flat No.AI-18,
2nd Floor, 4th Aveneue,
Shanthi Colony, Anna Nagar,
Chennai - 600 040.
Petitioner

1. The Assistant Commissioner (ST)(FAC),
Intelligence-I, Room No.241,
2nd Floor, No.1, PAPJM Buildings,
Greams Road, Chennai - 600 006.

2.The State Tax Officer (ST),
Group-X, Intelligence I,
Office of the Joint Commissioner (ST),
Intelligence-I, No.1, 4th Floor,
PAPJM Buildings, Greams Road,
Thousand Lights, Chennai-600 006.

3.The Assistant Commissioner (ST),
Amaindakarai Assessment Circle,
3rd Floor, PAPJM Building,
Greams Road, Chennai 600 006.

4.The Branch Manager,
Federal Bank, C-18, TNHB Complex,
2nd Avenue, Anna Nagar, Chennai - 600040.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorarified Mandamus, calling for the records in impugned order GSTN/33AVJPS1910R1Z4/2018-19 dated 29.04.2024 along with GST DRC-07 bearing reference No.ZD330424246815D dated 30.04.2024 issued by the 1st respondent and the consequential Notice vide Form GST DRC-13 bearing RFN: MA3306240168910 GSTN/ 33AVJPS1910R1Z4/ 2018-19 dated 24.09.2024 issued by the 3rd respondent to 4th Respondent, and quash the same as void ab initio, without jurisdiction, arbitrary, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India and further direct the Respondents to freeze the bank account No.13245500004565, vide Form GST DRC-13 bearing RFN MA3306240168910 in GSTN/ 33AVJPS1910R1Z4/ 2018-19 dated 24.09.2024 issued by the 3rd Respondent.

W.P.Nos.33451, 33456 & 33459 of 2024

Tvl. P.Baskar,
(Represented by its Partner,
Mr. P. Baskar),
28-A, Kalliappa Goundrr Street,
Dharmapuri, Tamil Nadu - 636702
Petitioner

1. Deputy State Tax Officer (Intelligence),
Adjudication & Legal Wing,
3/47, Sapthagiri Complex,
Thorapalli Agraharam Village,
Adjacent to Ashok Leyland Unit -II,
Gandhi Nagar, Hosur Tk,
Krishnagiri Dt., Tamil Nadu - 635 109.

2.Union of India
(Rep. by the 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 in 33451 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the files of the 1st Respondent herein in FORM GST DRC - 07 with Reference No. ZD3308242775526 dated 29.08.2024 along with the detailed order in Reference No: 33ADXPB2142C1Z1/2019-20 dated 28.08.2024 and quash the same.

PRAYER in 33456 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, 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.

PRAYER in 33459 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of 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.

W.P.No.33578 of 2024

Tvl.Transsafe Logistics
Rep. by its Proprietor Mr.Bharathi,
1st Floor, No.9,
VGP Murphy Square, GST Road,
St.Thomas Mount,
Chennai – 600 016.
Petitioner

State Tax Officer,
Alandur Assessment Circle,
Room No.352, 3rd Floor,
Integrated Building for Commercial Taxes,
& Registration Departments (South Tower),
Nandanam,
Chennai – 600 035.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records of impugned Order in DRC-07 dated 21.08.2024 bearing reference No.ZD3308241807239 of the Respondent and quash the same as wholly without jurisdiction.

W.P.No.33729 of 2024

M/s. Ozone Projects Pvt Ltd,
(Represented by its Managing Director
Mr. Vasudevan Sathyamoorthy),
Ground Floor, New No.63, GN Chetty Road,
T. Nagar, Chennai-600 017.
Petitioner

1. The Union of India
Rep by its Secretary, Department of Revenue,
Ministry of Finance, No.137, North Block,
New Delhi-110 001.

2.The Goods and Service Tax Council,
Represented by its Chairman, GST Council,
Secretariat, 5th Floor, Tower II, Jeevan
Bharti Building, Janpath Road,
Connaught Place, New Delhi - 110001.

3.The State of Tamil Nadu
Represented by Secretary to Government,
Commercial Taxes and Registration
Department, Secretariat, Fort St George,
Chennai – 600009.

4.Principal Secretary/Commissioner of
Commercial Taxes
Commercial Taxes Department, Ezhilagam,
Chepauk, Chennai – 600005.

5.The Assistant Commissioner (ST) (FAC),
Group - XIV, Intelligence-I,
PAPJM Building, No.1, Greams Road,
2nd Floor, Chennai – 600 006.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the file of the 3rd Respondent in G.O.Ms.No.41 dated 05.04.2023 & G.O.Ms.No.1 dated 02.01.2024 issued for the tax period April, 2019 to March, 2020 and quash the same as it being contrary to the provision of Section 168A of the Goods and Services Tax Act 2017 is violative of Articles 14 and 19(1)(g) of the Constitution of India and is manifestly arbitrary and without jurisdiction.

W.P.Nos.33752 & 33756 of 2024

Tvl. Sri Raghavendra Pharma Distributors
Represented by its Partner
Mr. S. Swaminathan
Ganapathi Street, Vasantham Nagar,
Avadi, Chennai -600 071.
Petitioner

1. Union of India
Represented 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.State Tax Officer,
Avadi Assessment Circle
Survey No.1275/3, Integrated Commercial
Taxes Building, (Tiruvallur Division),
1st Floor, Room No. 122, Elephant gate Bridge Road,
Vepery, Chennai - 600 003.
Respondents

PRAYER in W.P.No.33752 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, call for the records pertaining to the impugned order dated 22.08.2024 issued in reference no. ZD3308241905562 by the 3rd Respondent and quash the same.

PRAYER in W.P.No.33756 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of 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.Nos. 33824 & 33828 of 2024

Logos Constructions Private Ltd
Represented by its Managing Director
Mr.S.S.Antony Joseph
No.14, Logos, 1st Avenue,
Ashok Nagar
Chennai - 600 083.
Petitioner

1. The Assistant Commissioner (ST) (FAC),
Intelligence I,
Room No.241, 2nd Floor, No.1, PAPJM Building,
Greams Road, Chennai -600 006.

2.The State of Tamil Nadu,
Represented by Secretary to Government
Commercial Taxes and Registration (B1) Department
Fort St. George, Chennai 600 009.
Respondents

PRAYER in 33824 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in the files of the first respondent in impugned order passed under Section 73 in Reference No.ZD330724188882X dated 16.07.2024 for F.Y.2019-20, and quash the same as barred by limitation and in gross violation of principles of natural justice.

PRAYER in 33828 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in the files of the second respondent in impugned G.O.(Ms) No.41 dated 05.04.2023 and G.O.(Ms) No.1 dated 02.01.2024, 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, violative of Articles 14, 19(1)(g) and 21 of the Constitution of India.

W.P.No. 33877 of 2024

Volvo Auto India Private Limited
Represented by its Authorised Representative
working as the Chief Financial officer (CFO)
Mr. Nitin Agarwal - S/o Kanhaiya Lal Agarwal
S.F.No.585/1, Goldwins, Avinashi Road,
Opposite Ramlaxhmi Mahal
Coimbatore Aerodrome Sub Post Office,
Civil Aerodrom Post,
Coimbatore – 641014.
Petitioner

1. The Union of India,
Through the Secretary (Finance)
Ministry of Finance, Department of Revenue
4th Floor, A - Wing, Shastri Bhawan,
New Delhi - 110 001.

2.The State of Tamil Nadu
Represented by the Secretary
Commercial Taxes and Registration Department
St. George Fort,
Chennai. - 600009

3.Union of India,
Ministry of Law & Justice (Legislative Department)
Through its Secretary
4th Floor, A Wing, Shastri Bhawan
New Delhi 110001

4.The Government of Tamil Nadu,
Through its Secretary to the Government,
Law Department
Law Department Secretariat,
Chennai 600 009

5.The GST Council, through its Chairperson
5th Floor, Tower II, Jeevan Bharti Building
Janpath Road
Connaught Place,
New Delhi - 110001
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records pertaining to the Notification No. 56/2023-C.T. dated 28.12.2023 issued by Respondent No. 1 and quash the same as illegal , unconstitutional and ultravires and calling for the records pertaining to G.O. (Ms). No 1 dated 02.01.2024 issued by Respondent No. 2 and quash the same as illegal, unconstitutional and ultravires.

W.P.No.33880 of 2024

Volvo Auto India Private Limited
Represented by its Authorised Representative working as the Chief
Financial officer (CFO)
Mr. Nitin Agarwal - S/o Kanhaiya Lal Agarwal
S.F.No.585/1, Goldwins, Avinashi Road,
Opposite Ramlaxhmi Mahal
Coimbatore Aerodrome Sub Post Office,
Civil Aerodrom Post,
Coimbatore – 641014.
Petitioner

1. Assistant Commissioner (State Tax) (FAC)
Peelamedu South Circle
Coimbatore III
TamilNadu – 641004.

2.Assistant Commissioner (State Tax) (FAC)
Avinashi Road Circle,
C.T. Buildings, Dr. Balasundaram Road,
Coimbatore
Tamil Nadu- 641018
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, quashing the Order bearing reference no. GSTIN.33AADCV0346E1ZS/2019-20 dated 22.08.2024 read with Summary Order dated 29.08.2024 issued by Respondent No. 1, as time barred, arbitrary, illegal and violative of Article 14, Article 19(1)(g) as also Article 265 of the Constitution of India; quashing the summary Show Cause Notice dated 30.05.2024 bearing reference no. GSTIN. 33AADCV0346E1ZS/2019-20 issued by Respondent No. 2 as time barred arbitrary, illegal and violative of Article 14, Article 19(1)(g) as also Article 265 of the Constitution of India and thus render justice.

WP No. 33885 of 2024

Tvl.Pretty Enterprises,
Rep. by its Proprietor - Deepak T Dhanwani,
2, Gokul Arcade, Sardar Patel Road,
Adyar, Chennai - 600 020.
Petitioner

The Assistant Commissioner (ST),
Adyar Assessment Circle,
2nd Floor, Room No.215,
The Integrated Building for Commercial Taxes
& Registration Department, (South Tower),
Nandanam, Chennai- 035.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the files of the impugned proceedings of the Respondent GSTIN.33AFMPD4250J1ZM/2018-19 dated 16.04.2024 along with consequential order in Form GST DRC-07 bearing a Ref No. ZD330424122531Y dated 16.04.2024 for the tax period 2018-19 and quash the same.

WP No. 34203 of 2024

M/s. Perambur Sri Srinivasa Sweets and Snacks
Represented by its Managing Partner
Mr. D. Srinivasan,
No.16/1, Perambur High Road,
Perambur, Chennai-600 011.
Petitioner

1. The Assistant Commissioner (S.T),
Villivakkam Assessment Circle,
PAPJM Annexue Building, 2nd Floor,
No.1, Greams Road,
Chennai- 600 006.

2.The Commercial Tax Officer,
Villivakkam Assessment Circle,
PAPJM Annexure Building, 2nd Floor,
No.1, Greams Road, Chennai-600 006.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records in the order passed by the 1st Respondent dated 31-08-2024 in GST/33AAHFP7042A1ZP/2019-20 and the impugned Summary of Order in DRC-07 in Ref. No. ZD330824309761E dt. 31-08-2024 issued by the 2nd Respondent and quash the Orders as arbitrary and illegal.

W.P.No.34243 of 2024

M/s. Ocean Lifespaces Pvt. Ltd.,
Represented by its Authorized Representative,
Mr.K.Ramesh Babu,
MF - 1, CIPET Hostel Road,
Industrial Estate, Guindy,
Chennai-600032
Petitioner

1. The Deputy Commissioner (Appeal), GST Appeal,
Integrated Building for Commercial Taxes
and Registration Department, (South Tower),
Nandanam, Chennai – 35.

2.The State Tax Officer,
Alandur Assessment Circle, Commercial Taxes Department,
Room No.352, 3rd Floor,
Integrated Building for Commercial Taxes
and Registration Department, (South Tower),
Nandanam, Chennai-35

3. M/s. Axis Bank,
T. Nagar Branch,
Mr. Krishna Dass,
113, GN Chetty Road,
T. Nagar, Chennai- 600 017.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, call for the records pertaining to the impugned order dated 30.04.2024 passed in GSTIN/ 33AACCO1170E1Z0/2018-19 by the 2nd Respondent and quash the same.

WP No. 34271 of 2024

BGR Energy Systems Limited
Represented by its VP and CFO
No 9, GNT Road,
Panjetty Village,
Tiruvallur - 601204
Petitioner

Assistant Commissioner (ST)
Ponneri Assessment Circle,
Integrated Commercial Taxes Building (North) Division,
First Floor, Room No. 106, No 32, Elephant Gae Bridge Road,
Vepery, Chennai -600 003.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records in the proceedings of the Respondent in Order bearing no GSTIN:.33AABCG2202J1Z7/2018-19 dated 30.04.2024 passed by the Respondent and to quash the same as an arbitrary and illegal.

W.P.No.34532 of 2024

Tvl.Sri Lakshmi Travels,
1st Floor, 85/3, Rangaiah Setty Building,
Opp TNHB Guest House,
Hosur, Krishnagiri,
Tamil Nadu - 635109.
Petitioner

The Assistant Commissioner (ST)(FAC),
Hosur (South -I),
Krishnagiri.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records relating to the impugned proceedings passed by the Respondent in the impugned order in 33AFMPM6790C2ZA /2018-19 dated 26.04.2024 along with the consequential order under Section 73 of the CGST/TNGST Act, 2017 in FORM GST DRC 07 bearing no. ZD330424207952K dated 26.04.2024 to quash the same

W.P.Nos.34558 & 34561 of 2024

M/s. Solvex Renewables and Green Energy Pvt. Ltd.
Represented by its Director
Mr. Vinay Subramanian
No. 68, Sripuram Street, Addission Nagar,
Kattupakkam, Mangadu, Chennai 60012
Petitioner

1. Union of India,
Represented 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.Commercial Tax Officer
Kundrathur Assessment Circle
Station: No. 4/109, 1st Floor, Bangalore Chennai Highway,
Varadarajapuram, Nazarathpet,
Chennai - 600 123.

PRAYER in W.P.No.34558 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, call for the records pertaining to the impugned order dated 19.08.2024 issued in reference no. ZD330824154117G by the 3rd respondent and quash the same.

PRAYER in W.P.No.34561 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of 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. 34823 of 2024

M/s. Prabha Auto Products Private Limited,
Rep. by its Managing Director
Mr.S.Kubher
Plot No.1825, 1st Floor, 18th Main Road,
Annanagar West, Chennai 600 040
Petitioner

Assistant Commissioner,
Kilpauk, Central II,
Chennai Central.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records of impugned Order in DRC-07 bearing reference No. ZD330824187998H dated 21.08.2024 for the period April 2019 to March 2020 passed by the Respondent and quash the same as arbitrary, illegal and without jurisdiction.

W.P.Nos. 34884 & 34887 of 2024

Tvl. Mahavir Automobiles,
Rep by its Partner,
Shri Santhosh Kumar Dharmichand,
2nd Floor, 186, Mahavir Complex,
Royapettah High Road,
Royapettah, Chennai-600 014.
Petitioner

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 & Services Tax Council,
Rep. 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 &
Customs,
Rep by its Chairman,
North Block, New Delhi – 110001.

4.The State of Tamilnadu
Rep 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
Ezhilagam, Chepauk,
Chennai – 600005.

6.The Assistant Commissioner (ST),
Thiruvallikeni Assessment Circle
Integrated Building for Commercial
Taxes and Registration Departments,
Room No.334, Nandanam,
Chennai – 600 035.

7.The State Tax Officer (FAC)
Thiruvallikeni Assessment Circle
Integrated Building for Commercial
Taxes and Registration Departments,
Room No.334, Nandanam,
Chennai – 600 035.
Respondents

PRAYER in W.P.No.34884 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in and connected with impugned order in GST/33AAFFM6777K1ZT/2019-20 dated 24.08.2024 issued by the 7th respondent and quash the same as arbitrary, without jurisdiction and illegal.

PRAYER in W.P.No.34887 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records of the impugned Notification No. 09/2023-Central Tax dated 31.03.2023 and Notification No.56/2023-Central Tax dated 28.12.2023 issued by 1st respondent and G.O. Ms. No. 41/2023 dated 05-04-2023 and G.O. Ms. No. 1/2024 dated 02-01-2024 issued by 4th respondent and quash them as arbitrary, without jurisdiction, capricious, excessive, disproportionate, contrary to the provisions of section 168A of the Act and violative of Article 14,19(1)(g) and 21 of the constitution of India.

W.P.No. 34963 of 2024

Tvl.Ghokul Films release,
Represented by its Partner
Mrs . Radhakrishnan Durairaj Gomathy,
No. 1759, 1760, 1st Floor,
Subha Govindham Building,
Imperial Road, Cuddalore,
Tamilnadu - 607 002.
GSTN: AHAPG7953K3Z7
Petitioner

The State Tax Officer (ST),
Office of the Commercial Tax Officer,
Cuddalore Town Assessment Circle,
Cuddalore Town,
Tamil Nadu.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the file of the Respondent in its impugned proceedings for the Assessment year 2018-19 in GSTIN: 33AHAPG7953K3Z7 /2018-2019 dated 29.04.2024 and the Consequential DRC-07 order bearing Ref No. ZD330424231006Z dated 29.04.2024 and quash the same.

W.P.No. 35108 of 2024

TVL, Padari Saleem,
11/368, Cherambadi,
Pandalur,
The Nilgiris,
Tamil Nadu - 643205.
Petitioner

The State Tax Officer,
Office of the Commercial Tax Officer,
Gudalur Assessment Circle,
The Nilgiris Coimbatore,
Tamil Nadu.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records relating to the impugned proceedings passed by the Respondent in the impugned order in GSTIN 33BXHPS1645G1ZG/2018-19 dated 16.04.2024 along with the consequential order under Section 73 of the CGST/TNGST Act, 2017 in FORM GST DRC 07 bearing no. ZD3304241201227 dated 16.04.2024 to quash the same.

W.P.No. 35173 of 2024

M/s H.P.Munikrishna Chetty,
Represented by its proprietor
M.Saravanababu
No.265 NA, Bangalore Road,
Krishnagiri Taluk,
Krishnagiri-635001.
Petitioner

Vs
The Assistant Commissioner (ST),
Krishnagiri- I Circle,
Krishnagiri.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the connected records pertaining to the impugned proceedings of the Respondent herein made in Ref: GSTIN:33AUXPS4718G1Z3/2018-19 dated 26-04-2024 and quash the same as illegal.

W.P.No.35430 of 2024

Kuppusamy Suresh, Proprietor,
D L Engineering Works,
35, Basin Road, Thiruvottiyur 600019.
Petitioner

1. The Assistant Commissioner, (ST) (FAC)
Thiruvottiyur Assessment Circle,
Integrated Commercial Taxes Building,
No.32, Elephant Gate Bridge Road,Vepery,
Chennai - 600003.

2. Deputy Commissioner (GST Appeal), Chennai- I,
Room No.230, Second Floor,
Commercial Tax Office Campus Main Building,
No.1, Greams Road, Thousand Lights,
Chennai 600 006..
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorarified Mandamus, to call for the records culminating in impugned Order Ref. No. 33ATDPS7655K1Z6 / 2018- 19 dated 22.04.2024, issued by the 1st respondent and quash the same and consequently direct the 1st respondent to consider the petitioner's reply dated 01.04.2024 in its proper perspective.

W.P.No.35626 of 2024

K.Malaichamy
Proprietor
HYBRID NETWORK SOLUTIONS
,Ground Floor, 11/3, Jayachandra Flats
S V Chidambaram Salai, Jafferkhanpet
Chennai, Tamil Nadu - 600083.
Petitioner

The Deputy State Tax Officer - 1,
Ekkatuthangal Assessment Circle,
571, Integrated Commercial Taxes
and Registration Department (South Tower),
Room No.306, 3rd Floor, Nandanam
Chennai - 600 035.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records culminating Order No. GSTIN/33AFVPM2161G1ZD/2018-19 Date.05-03-2024, issued by the Respondent and quash the same as per se illegal.

W.P.No.35650 of 2024

Tvl. Karthikeya Paper and Boards Pvt Ltd,
Represented by its Managing Director
Mrs. Priya Vasanth,
SF.No. 797, Rajan Nagar,
Baguthampalayam,
Sathyamangalam, Erode,
Tamilnadu - 638 401.
GSTN: 33AABCK6270E1ZU
Petitioner

The State Tax Officer
Office of the Commercial Tax Officer,
Sathyamangalam,
Erode, Tamilnadu.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the file of the Respondent in its impugned proceedings for the Assessment year 2018-19 in GSTIN : 33AABCK6270E1ZU /2018-2019 dated 14.03.2024 and the Consequential DRC-07 order bearing Ref No: ZD3303240808478dated 14.03.2024 and quash the same.

W.P.No.35779 of 2024

K.Malaichamy
Proprietor
HYBRID NETWORK SOLUTIONS
Ground Floor, 11/3, Jayachandra Flats,
S V Chidambaram Salai, Jafferkhanpet
Chennai ,Tamil Nadu -600083
Petitioner

The Deputy State Tax Officer - 1,
Ekkatuthangal Assessment Circle
571, Integrated Commercial Taxes
and Registration Department (South Tower)
Room No. 306, 3rd Floor, Nandanam,
Chennai -600035.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records culminating Order No. GSTIN/33AFVPM2161G1ZD/2017-18 Dated: 22.12.2023, issued by the Respondent and quash the same as per se illegal.

W.P.No.35857 of 2024

Sunbam Technologies,
No.43A, Shoba Nagar, Thirumullaivooyal, Ambattur,
Chennai 600053,
represented by Partner Mr.Shaik Sultan.

1. The Assistant Commissioner,
Thiruverkadu Assessment Circle,
Poonamallee, Kancheepuram,
Tamil Nadu.

2. Deputy Commissioner (ST), GST Office,
Thiruverkadu Assessment Circle,
Poonamallee Zone, Varadharajapuram,
Chennai 600123.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorarified Mandamus, call for the records culminating in impugned Order No.ZD3312232600803, dated 29.12.2023, issued by the 1st Respondent and quash the same.

W.P.No.35907 of 2024

M/s. Sri Varadharaja Textiles Private Ltd.,
Rep. by its Managing Director
Sri. Sathyanarayanan Silcal,
No.335-A, Avinashi Road,
Peelamedu,
Coimbatore – 641 004
Petitioner

1. The Assistant Commissioner
(ST)(FAC)
Peelamedu South Circle,
Coimbatore.
Respondent(s)

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records of the respondent herein in GSTIN: 33AADCS4875M1ZW/ 2018-19 and quash the proceeding dated 23-04-2024 passed therein.

W.P.No.36169 of 2024

Zoomcar India Pvt. Ltd.
Rep. by its Authorised Signatory
Vasumathi P
having its office at
2nd Floor, F-4, 35/10 3rd Cross Street,
Railway Colony 3rd Street, Aminjikarai,
Chennai, Tamil Nadu - 600029
Petitioner

1. Union of India
Through Secretary Ministry of
Finance, Department of Revenue,
Government of India, having its
office at Central Secretariat,
North Block, New Delhi-110 001.

2.State of Tamil Nadu
Through Secretary Finance
Department,
Tamilnadu Finance Department
Tamil Nadu Secretariate,
Fort St. George, Chennai 600009,
Tamil Nadu.

3.The Commissioner of State Tax,
Tamil Nadu Having his office at
Ezhilagam,
Chepauk, Chennai-600005

4.The Assistant Commissioner (ST),
Pondy Bazaar Assessment Circle
Having his office at No. 46,
Mylapore Taluk Office Building,
2nd Floor, Green Ways Road,
R A Puram, Chennai,
Tamil Nadu- 600028

5.The State Tax Officer ST
Group-XII/ Inspection,
Intelligence-I, Chennai-6
Having his office at No. 1,
PAPJM Buildings, Greams Road,
Thousand Lights, Chennai,
Tamil Nadu- 600006
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records pertaining to the Order bearing reference No. ZD330524000316Z dated 30.04.2024 passed by Respondent No. 4 and quash the same as illegal, unconstitutional and ultra vires.

W.P.No.36176 of 2024

1. Union of India
Through Secretary Ministry of
Finance, Department of Revenue,
Government of India, having its
office at Central Secretariat,
North Block, New Delhi-110 001.

2.State of Tamil Nadu
Through Secretary Finance
Department,
Tamilnadu Finance Department
Tamil Nadu Secretariate,
Fort St. George, Chennai 600009,
Tamil Nadu.

3.The Commissioner of State Tax,
Tamil Nadu Having his office at
Ezhilagam,
Chepauk, Chennai-600005.

4.The Assistant Commissioner (ST),
Pondy Bazaar Assessment Circle
Having his office at:
No. 46, Mylapore Taluk Office
Building, 2nd Floor,
Green Ways Road,
R A Puram, Chennai,
Tamil Nadu- 600028.

5.The State Tax Officer (ST),
Group-XII/ Inspection,
Intelligence-I, Chennai-6
Having his office at No. 1,
PAPJM Buildings, Greams Road,
Thousand Lights, Chennai,
Tamil Nadu- 600006

6. The GST Council,
Through the Secretary,
5th Floor, Tower – II,
Jeevan Bharti Building
Janpath Road, Connaught Place,
New Delhi – 110001.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records pertaining to the Notification No. 9/2023-CT dated 31.03.2023 issued by Respondent No. 1 and quash the same as illegal, unconstitutional and ultra vires and calling for the records pertaining to the G.O.(Ms). No. 41 dated 05.04.2023 issued by Respondent No. 2 and quash the same as illegal, unconstitutional and ultra vires.

W.P.No.36172 of 2024

Zoomcar India Pvt. Ltd.
Rep. by its Authorised Signatory Vasumathi P
having its office at
2nd Floor, F-4 , 35/10 3rd Cross Street,
Railway Colony 3rd Street, Aminjikarai, Chennai,
Tamil Nadu – 600029.

1. Union of India
Through Secretary Ministry of Finance,
Department of Revenue,
Government of India, having its office at
Central Secretariat, North Block,
New Delhi-110 001

2.State of Tamil Nadu
Through Secretary Finance Department
Tamilnadu Finance Department
Tamil Nadu Secretariate,
Fort St. George, Chennai 600009,
Tamil Nadu.

3.The Commissioner of State Tax,
Tamil Nadu Having his office at
Ezhilagam,
Chepauk, Chennai-600005.

4.The Assistant Commissioner (ST),
Pondy Bazaar Assessment Circle Having his
office at:
No. 46, Mylapore Taluk Office Building,
2nd Floor,
Green Ways Road,
R A Puram,
Chennai - 600028.

5.The State Tax Officer (ST),
Group-XII/ Inspection,
Intelligence-I, Chennai-6
Having his office at No. 1,
PAPJM Buildings, Greams Road,
Thousand Lights, Chennai,
Tamil Nadu- 600006

6. The GST Council,
Through the Secretary,
5th Floor, Tower – II,
Jeevan Bharti Building
Janpath Road, Connaught Place,
New Delhi – 110001.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records pertaining to the Notification No. 56/2023-C.T. dated 28.12.2023 issued by Respondent No. 1 and quash the same as illegal, unconstitutional and ultra vires and calling for the records pertaining to the G.O.(Ms). No. 1 dated 02.01.2024 issued by Respondent No. 2 and quash the same as illegal, unconstitutional and ultra vires.

W.P.Nos.36602 & 36605 of 2024

Shri. R.Sedhu Raman,
Proprietor of M/s. Kumaran Parcel
Services,
No. 15/2, 200, Nehru Salai,
Thirumalai Nagar, Kolathur,
Chennai, Tamil Nadu – 600099.

Presently Address No. 35 & 36,
Sombjibhai Nagar,
Kallikuppam Service Road,
Near Tollgate, Chennai,
Tamil Nadu – 600 053
Petitioner

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 & 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 &
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 Deputy State Tax Officer – II,
Villivakkam Assessment Circle,
No. 15 & 16, 100 Feet Road,
Malligai Avenue, Kolathur,
Chennai - 600 099.

6. The Deputy Commissioner (ST), (FAC),
GST Appeal, Chennai - I,
Annexe Building, 2nd Floor,
No. 1, Greams Road, Chennai 600 006.

7.The Branch Manager,
Karur Vysya Bank,
S.No. 52, Puthagaramto
Surapet Main Road,
Near Velammal Engineering College,
Puthagaram, Chennai - 600099.

8.The Branch Manager,
Indian Bank,
No. 12A, Red Hills Road,
Kolathur, Chennai - 600 099.
Respondents

PRAYER in W.P.No.36602 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to 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.

PRAYER in W.P.No.36602 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records pertaining to the impugned Notification in G.O. Ms. No. 41/2023 dated 05.04.2023 issued by the 4th Respondent and quash the same as it is manifestly arbitrary, void, contrary to the provision of Section 168A of the Central Goods and Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India.

W.P.No.36699 of 2024

TVL. Saravanaa Projects & Co,
Represented by its Partner
Mr.M.S.Hari Baabhu,
Old principal place of business at
No. 99A, Mettu Street,
Kolathur Village,
Singaperumal Koil - 603 204.
present principal place of business
at Old No. 417A, New No.798,
2nd Floor, Anna Salai,
Nadanam,
Chennai - 600 035.
Petitioner

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 & Services Tax Council
GST Council Secretariat
Represented by its Chairman
5th Floor Tower II Jeevan Bharti Building
Janpath Road, Connaught Palace
New Delhi - 110 001.

3.Central Board of Indirect Taxes &
Customs
Represented by its Director
(CBIC) North Block, New Delhi - 110 001.

4.The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration B1
Department
Secretariat, Fort St George,
Chennai - 600 009.

5.Principal Secretary/
Commissioner of Commercial Taxes Commercial Taxes Department
Ezhiligam, Chepauk, Chennai - 600 005.

6.The Assistant Commissioner (ST),
Thirukazhukundram Assessment Circle,
No.42, Wahab Nagar,
Thirukazhukundram - 603 109.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in G.O.(Ms.)No. 1 dated 02.1.2024 issued by the 4th Respondent quash the same.

W.P.No.36704 of 2024

The Assistant Commissioner (ST),
Thirukazhukundram Assessment Circle,
No.42, Wahab Nagar,
Thirukazhukundram - 603 109.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records relating to the impugned order passed by the respondent in GSTIN 33ABGFS246R1Z0/ 2019-20 dated 30.08.2024 read with summary DRC 07 order in Ref.No. ZD330824284288Y dated 30.08.2024.

W.P.No.36999 of 2024

Tvl.Sree Shanmuga Store
Rep by its Proprietor
Sri.R.Arumugam,
No.20, Pankaja Mill Road,
Coimbatore.
Petitioner

Vs
The Deputy State Tax Officer – 1,
Trichy Road Circle,
Coimbatore 18.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records of the respondent herein in GSTTN: 33AOIPA1868C2ZE/2018-19 and quash the proceeding dated 18/04/2024 passed therein

W.P.No.37035, 37048 & 37042 of 2024

M/s. Hatsun Agro Product Limited.,
Represented by its Managing
Director
Mr. Shanmugan Priyan
No. 14, TNHB A Road,
Chennai - 600 119.
Petitioner

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 & 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 - 600 009.

5.The Deputy Commissioner (ST)- II,
Large Tax Payer's Unit, South Tower,
Integrated Commercial Tax Building,
Nandanam, Chennai- 600035.
Respondents

PRAYER in W.P.No.37035 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari,calling for the records in GSTIN: 33AAACH0945G1Z0/2019-2020 along with DRC-07 Reference No.ZD330824306417G dated 31-08-2024 in the files of the 5th Respondent and quash the same as arbitrary, without jurisdiction, and void.

PRAYER in W.P.No.37048 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in G.O.Ms.No. 01/2024 dated 02.01.2024 in the files of 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.

PRAYER in W.P.No.37042 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the files of the 3rd respondent in impugned notification No. 56/2023- Central Tax dated 28-12-2023 and quash the same as 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.37056 of 2024

M/s. Winstar Marketing India Private Limited
Represented by its Director, Mr. Ramnath,
112, Chokkanathar Street,
Karthikeyan Nagar, Maduravoyal,
Chennai - 600 095.
Petitioner

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 & 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 & 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 State Tax Officer
Vanagaram Circle
No.4/109, Chennai Bangalore Highway,
Varadharajapuram,
Poonamallee, Chennai - 600 123
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to 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.33112 of 2024

M/s. Winstar Marketing India Private Limited
Represented by its Director, Mr. Ramnath,
112, Chokkanathar Street,
Karthikeyan Nagar, Maduravoyal,
Chennai - 600 095.
Petitioner

The State Tax Officer
Vanagaram Circle
No.4/109, Chennai Bangalore Highway,
Varadharajapuram,
Poonamallee, Chennai – 600 123.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records pertaining to the impugned order dated 26.12.2023 having reference no. ZD331223210525Z issued by the Respondent and quash the same.

W.P.No.37059 of 2024

M/s. Winstar Marketing India Private Limited
Represented by its Director, Mr. Ramnath,
112, Chokkanathar Street,
Karthikeyan Nagar, Maduravoyal,
Chennai - 600 095.
Petitioner

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 & 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 & 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 State Tax Officer
Vanagaram Circle
No.4/109, Chennai Bangalore Highway,
Varadharajapuram,
Poonamallee, Chennai - 600 123
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records pertaining to the impugned Notification in G.O.Ms.No. 41/2023 dated 05.04.2023 issued by the 4th Respondent and quash the same as it is manifestly arbitrary, void, contrary to the provision of Section 168A of the Central Goods and Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of India.

W.P.No.37085 of 2024

GU Shipping India Pvt Ltd
Represented by its Director
Mr.K.Raghuraman,
No.3/381, 4th FLOOR,
AKDR Tower, Rajiv Gandhi Salai,
OMR, Mettukuppam,
Chennai – 600097.
Petitioner

The Assistant Commissioner of
CGST and Central Excise
Thuraipakkam Division
Chennai South Commissionerate
692, MHU Complex,
Anna Salai, Nandanam, Chennai-35.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records in Order in Original 25/2024 (AC)-CST dated 29.08.2024 passed by the Respondent and quash the same as arbitrary and illegal.

W.P.No.37331 of 2024

M/s Oasys Cybernetics Private Limited
Represented by its General Manager (Finance)
Mr Debasisha Samal
No.3, OAS Towers, Stringers Road,
Vepery, Chennai- 600003
Petitioner

The State Tax Officer,
Vepery Assessment Circle
Room No.A-110, 1st floor
PAPJM Building
No.1, Greams Road
Chennai - 600 006
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in detailed impugned order bearing reference number GSTIN: 33AACCO2848M1Z8 / 2019-20 dated 30.08.2024 read with DRC 07 Order No. ZD330824297975M dated 30.08.2024 passed by the respondent as the same having been passed beyond the limitation prescribed under law, arbitrary, in violation of the principles of natural justice without considering the detailed defiance put forth by the Petitioner and also violative of Art 19 (1) (g) and 265 of the Constitution.

W.P.Nos.37490, 37495, 37498 & 37501 of 2024

SPR Construction Private Limited,
Represented by its Authorised
Signatory Mr. P.Ranganathan,
57, Narayana Mudali Street,
Sowcarpet, Chennai,
Tamil Nadu - 600079.
Petitioner

Assistant Commissioner (ST)(FAC),
NSC Bose Road Assessment Circle,
North – I: Chennai North: Tamil Nadu,
Integrated Commercial Taxes Office Complex,
Room No.315, Elephant Gate Bridge Road,
Chennai – 600003.
Respondent

PRAYER in W.P.No.37490 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in the file of the Respondents and quash the Impugned Order passed under Section 73 of the Tamil Nadu Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 along with Summary of the order in Form GST DRC-07 both dated 30.08.2024 having Reference No. ZD3308242997120 in GSTIN 33AANCS6295H1ZV along with annexure dated 30.08.2024 having Reference No. GSTIN: 33AANCS6295H1ZV/2019-20 for the FY 2019- 20 passed by the Respondent.

PRAYER in W.P.No.37495 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in the file of the Respondents and quash the Impugned Order passed under section 73 of the Tamil Nadu Goods and Service Tax Act, 2017/ Central Goods and Service Tax Act, 2017 along with Summary of the order in Form GST DRC-07 both dated 30.08.2024 having Reference No. ZD3308242994134 in GSTIN. 33AANCS6295H1ZV along with annexure dated 30.08.2024 having Reference No. GSTIN:33AANCS6295H1ZV/2019-20 for the FY 2019- 20 passed by the Respondent.

PRAYER in W.P.No.37498 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in the file of the Respondents and quash the Impugned Order passed under section 73 of the Tamil Nadu Goods and Service Tax Act, 2017/ Central Goods and Service Tax Act, 2017 along with Summary of the order in Form GST DRC-07 both dated 30.08.2024 having Reference No. ZD3308242990439 in GSTIN 33AANCS6295H1ZV along with annexure dated 30.08.2024 having Reference No. GSTIN:33AANCS6295H1ZV/2019-20 for the FY 2019- 20 passed by the Respondent.

PRAYER in W.P.No.37501 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in the file of the Respondents and quash the Impugned Order passed under section 73 of the Tamil Nadu Goods and Service Tax Act, 2017/ Central Goods and Service Tax Act, 2017 along with Summary of the order in Form GST DRC-07 both dated 30.08.2024 having Reference No. ZD330824298964O in GSTIN 33AANCS6295H1ZV along with annexure dated 30.08.2024 having Reference No. GSTIN:33AANCS6295H1ZV/2019-20 for the FY 2019- 20 passed by the Respondent.

W.P.No.37607 of 2024

Tvl. Raj Metals,
Rep. by its Proprietrix S.Porkodi,
New no.61, old No.64, 1st floor,
Ponnapa chetty street,
Park Town,
Chennai-600003
Petitioner

1. The Union of India,
Rep. by the Director,
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi – 110 001.

2.The Goods & Services Tax Council,
Rep. by its Chairman,
GST Council Secretariat, 5th Floor, Tower - II, Jeevan
Bharti building, Janpath road,
Connogauht palace, New Delhi - 110001

3.The State of Tamil Nadu,
Rep. by its Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St. George, Chennai – 600009.

4.Principal Secretary/ Commissioner of Commercial
Taxes,
Commercial Taxes Department, Ezhiligam,
Chepauk, Chennai-60005

5.The Assistant Commissioner (ST),
Park Town Assessment Circle,
No.32, Integrated Commercial Taxes Office complex,
Room No.305, Elephant Gate Bridge road, third floor,
Chennai – 600003.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the file of the 1st respondent in Notification No. 56/2023 - Central Tax dated 28-12-2023 and the records on the file of the 3rd respondent in G.O (Ms.) No. 1 and the Notification dated 02-01-2024 issued therein and the records on the files of the 5th respondent in GSTIN: 33AETPP4199J1ZP/2019-20 Date: 20.08.2024 and consequent FORM GST DRC - 07 issued in Reference No. ZD330824171499X Dated: 20/08/2024 and quash the same as manifestly arbitrary, void, contrary to the provision of Section 168A of the Goods and Services Tax Act, 2017 and violative of Articles 14 and 19(1)(g) of the Constitution of India and illegal, without jurisdiction and against the Provisions of the Goods and Services Tax Acts, 2017.

W.P.No. 37688 of 2024

Sri Navin Industries,
Rep. by its Partner: S.Vinoth,
59-60, Ashramam Avenue, Phase-3,
Krishnaveni Nagar, Mugalivakkam,
Chennai – 600116.
Petitioner

1. The Union of India,
Rep. by the Secretary,
Departmet of Revenue,
Ministry of Finance, No 137,
North Block, New Delhi - 110 001.

2.The Goods & Services Tax Council,
Rep. by its Chairman,
GST Council Secretariat, 5th Floor, Tower - II,
Jeevan Bharti Building, Janpath road,
Connaught palace, New Delhi – 110001.

3.The State of Tamil Nadu,
Rep. by its Secretary to Government,
Commercial Taxes and Registration
Department,
Secretariat, Fort St. George,
Chennai – 600009.

4. Principal Secretary/Commissioner of
Commercial Taxes,
Commercial Taxes Department, Ezhilagam,
Chepauk, Chennai-600005.

5.The State Tax Officer (ST),
Nandambakkam Assessment Circle,
Room No.307, Integrated Commercial and
Registration Building,
Nandanam, Chennai-600 035.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the file of the 1st respondent in Notification No. 56/2023 - Central Tax dated 28-12-2023, the records on the file of the 3rd respondent in G.O Ms. No. 1 and quash the Notification dated 02-01-2024 issued therein and the records on the files of the 5th respondent in GSTIN: 33ABIFS0972N1ZR/2019-20 Dated: 20.08.2024 for the Tax Period 01.04.2019 to 31.03.2020 and Form GSTR DRC-07 issued in Reference No: ZD330824166224F Date 20/08/2024 and quash the same as manifestly arbitrary, void, contrary to the provision of Section 168A of the Goods and Services Tax Act 2017 and violative of Articles 14 and 19(1)(g) of the Constitution of India and illegal, without jurisdiction and against the Principals of Natural Justice.

W.P.No.37693 of 2024
Aathi Saravana Traders,
Represented by its Proprietor:
R. Vijayan, No.151/2A1,
near Periyar Nagar,
Elumalai Nayakar Nagar,
Redhills,
Chennai - 600052
Petitioner
Petitioner(s)

1. The Union of India,
Rep. by the Secretary,
Departmet of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi - 110 001.

2.The Goods & Services Tax Council,
Rep. by its Chiarman,
GST Council Secretariat, 5th Floor, Tower-II,
Jeevan Bharti Building, Janpath Road,
Connogaught palace, New Delhi - 110001

3.The State of Tamil Nadu,
Rep. by its Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St. George, Chennai-600009.

4.Principal Secretary/Commissioner of Commercial Taxes,
Commercial Taxes Department, Ezhilagam, Chepauk,
Chennai - 600 005.

5.The Assistant Commissioner of GST & Central Excise,
Ponneri Division,
Office of the Chennai Outer Commissionarate,
Room.40, A1, 100 feet road, Mogappair,
Chennai-600037.

6. The Superintendent of GST and Central Excise,
Madhavaram Outer range,
Room No.40, A1, 100, TNHB Complex,
Mogappair,
Chennai-600037.
Respondents

W.P.No.37838 of 2024

Kaar Technologies India Private
Limited
Rep. by Its Director Selvakumar M
8th Floor, Shyamala Towers
136 Arcot road,
Chennai - 600 093.
Petitioner

1. The Union of India
Rep. by the Secretary
Department of Revenue,
Ministry of Finance
No.137, North Block
New Delhi – 101 001.

2. The Goods & Services Tax Council,
Rep. by its Chairman,
GST Council Secretariat,
5th Floor Tower - II Jeevan Bharati Building
Janpath Road, Connaught Palace
New Delhi - 110001.

3. The State of Tamil Nadu,
Rep. by its Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St.George, Chennai - 600009.

4. Principal Secretary/Commissioner of
Commercial Taxes, Commercial Taxes
Department, Ezhiligam, Chepauk,
Chennai – 600005.

5. The State Tax Officer (ST),
Saligramam Assessment Circle,
Chennai.

6. The Assistant Commissioner (ST, Audit),
4th floor, PAPJM annex building,
No.1, Greams road,
Chennai – 600006.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the file of the 1st respondent in Notification No. 56/2023 - Central Tax dated 28-12-2023 and the records on the file of the 3rd respondent in G.O (Ms.) No. 1 and the Notification dated 02.01.2024 issued therein and the records on the files of the 5th respondent in GST/33AACCK7322E2ZX/2018-19 dated 29.04.2024 and consequent FORM GST DRC - 07 issued in Reference No. ZD330424243242V dated 29.04.2024 and quash the same as manifestly arbitrary, void,contrary to the provision of Section 168A of the Goods and Services Tax Act, 2017 and violative of Articles 14 and 19(1)(g) of the Constitution of India and illegal, without jurisdiction and against the Provisions of the Goods and Services Tax Acts,2017.

W.P.No.38092 of 2024

Tvl.Cauvery Timber and Saw Mill
Rep. by its partner Mr. N.Jagadeesh,
No.3/16, Ushupure Road,
Ammapettai, Chidamparam,
Cuddalore District - 608 401.
Petitioner

1. The State of Tamil Nadu
Rep. by its Secretary to Government,
Commercial Taxes Department
Fort St. George, Chennai-600 009.

2. 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, for the issuance of a writ of Certiorari, to call for the records pertaining to the impugned Notification No.09/2023-Central Tax dated 31-03-2023 issued by the 2nd respondent and corresponding Government order issued by the 1st respondent in G.O.(Ms).No.41 dated 05-04-2023 and quash the same as ultra-vires to section 168A of the Central Goods and Services Tax Act, 2017, apart from being violative of Article 14, 246A and 265 of the Constitution of India, 1950.

W.P.No.38094 of 2024

Tvl. Cauvery Timber and Saw Mill,
Rep. by its Partner Mr.N.Jagadeesh
No.3/16, Ushupure Road,
Ammapettai, Chidamparam,
Cuddalore District - 608401.
Petitioner

The State Tax Officer
Chidambaram – 2 Assessment Circle,
Cuddalore District.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records pertaining to the impugned assessment order passed by the respondent vide his order in GSTIN 33AAEFC7056Q1Z2 dated 27-12-2023 (Tax period 2017-2018) and quash the same as it is barred by limitation and unenforceable under section 73(10) of the GST Act.

W.P.No.38204 of 2024

M/s PERAMBUR SRI SRINIVASA SWEETS
AND SNACKS,
Represented by its Managing Partner
Mr.D.Srinivasan,
No.16/1, Perambur High Road,
Perambur, Chennai - 600 011.
Petitioner

1. The Assistant Commissioner (S.T) (FAC),
Villivakkam Assessment Circle,
PAPJM Annexure Building, 2nd Floor,
No.1, Greams Road,
Chennai – 600 006.

2.The Commercial Tax Officer,
Villivakkam Assessment Circle,
PAPJM Annexure Building, 2nd Floor,
No.1, Greams Road,
Chennai-600 006.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records in the order passed by the 1st Respondent dated 31-08-2024 in GST/ 33AAHFP7042A1ZP/2019-20 and the impugned Summary of order in DRC-07 in Ref. No. ZD330824304297E dt. 31-08-2024 issued by the 2nd Respondent and quash the Orders as arbitrary and illegal.

W.P.Nos.38218, 38226 & 38232 of 2024

Sree Jayakrishna Brick Works,
(Represented by its Proprietrix),
Ms.Maheswari,
678/13, Poonamallee High Road,
Aminjikarai,
CHENNAI - 600 029.
Petitioner

1. The Deputy State Tax Officer – 1,
Arumbakkam Assessment Circle,
Greams Road, PAPJM,
(Annexee Building),
Chennai - 600 006.

2. Union of India,
(Represented by the Ministry of
Finance),
Rajpath Marg, 'E' Block,
Central Secretariat,
New Delhi – 110 011.

3.The State of Tamil Nadu,
(Represented by its Secretary),
Commercial Taxes Department,
Fort St. George,
Chennai – 600 009.
Respondents

PRAYER in W.P.No.38218 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the files of the First Respondent herein in Form GST DRC - 07 with reference No. ZD3308241509158 dated 19.08.2024 along with the detailed Order with reference No. GSTIN/33AHEPM6329F1Z1/2019-20 dated 19.08.2024 and quash the same.

PRAYER in W.P.No.38226 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the files of the 2nd Respondent herein in Notification No. 56/2023 - Central Tax dated 28.01.2023 and quash the same as ultra vires Section 168 A 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.

PRAYER in W.P.No.38232 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of 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 and quash the same as ultra vires Section 168A of the Tamil Nadu Goods and Services Tax Act, 2017, apart from being violative of Article 14, Article 246A and Article 265 of the Constitution of India.

W.P.Nos.38338 & 38341 of 2024

Tvl. Schakralaya Motors A Unit of
G.R.K Theaters (P) Ltd.,
Rep. by its Authorised Signatory -
Durairaj Rathakrishnan,
69, Aria Arcade, G.R.K. Link Road,
Cuddalore - 607 002.
Petitioner

The State Tax Officer (ST),
Office of Commercial Tax Officer,
Cuddalore Town Assessment Circle,
Cuddalore.
Respondent

PRAYER in W.P.No.38338 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the files of the impugned proceedings of the Respondent in GSTIN.33AACCG0210B3ZP/2019-20 dated 19.08.2024 along with Form GST DRC-07 bearing Ref. No. ZD330824149973Z dated 19.08.2024 for the tax period 2019-20 and quash the same.

PRAYER in W.P.No.38341 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the files of the impugned proceedings of the Respondent in GSTIN: 33AACCG0210B3ZP/2019-20 dated 13.08.2024 along with Form GST DRC-07 bearing Ref. No. ZD330824105460S dated 13.08.2024 for the tax period 2019-20 and quash the same.

W.P.No.38342 of 2024

M/s Cedar Trading Company
Rep. by its Partner
K.E.Chandrasekar, 52/2,
Kanthamapuram,
Outer Ring Service Road,
Vanagaram, Chennai-600 095
Petitioner

Assistant Commissioner,
Vanagaram Assessment Circle,
Integrated GST Building,
No.4/109, Chennai - Bangalore Highways,
Varadharajapuram, Nazarathpet,
Poonamallee - 600 123.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records of impugned Order dated 14.08.2024 bearing reference GSTIN: 33AALFC6233E1ZR/2019-20 along with DRC-07 summary of the Order dated 14.08.2024 bearing reference No.ZD3308241228568 of the Respondent and quash the same as arbitrary, illegal and without jurisdiction.

W.P.Nos.38360 & 38364 of 2024

Tvl.Venkateswara Farm Service
Rep. by its Proprietor Rose Naidu Venkatesan,
No.2/187 GNT Road, Janapanchatram Cross Road,
Cholavaram, Tiruvallur - 600 067
GSTIN:33AAFPV4328P1Z6
Petitioner

The Assistant Commissioner (ST) (FAC)
Cholavaram Assessment Circle
Room No.109, 1st Floor, Integrated Commercial
Taxes Building, Elephant Gate, Wall Tax Road,
Chennai – 600 003.
Respondent

PRAYER in W.P.No.38360 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records of the Respondent herein in its Impugned Proceedings of the Respondent dated 26.12.2023 along with the Consequential Order U/s 73 in Ref. No.ZD331223206101D dated 26.12.2023 for the Period 2017-2018, and quash the same.

PRAYER in W.P.No.38364 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the files of the impugned proceedings of the Respondent in the Impugned Order with the GSTIN/33AAFPV4328P1Z6/AUDIT-1/2017-18 dated 29.12.2023 with Order U/s 73 with the Ref. No.ZD331223255299D dated 29.12.2023 along with the Consequential Rectification Order in GSTIN/33AAFPV4328P1Z6/2017-18 dated 10.10.2024 with Rectification Order with Ref. No. ZD331024075045U dated 10.10.2024 for the Period 2017-2018, quash the same.

W.P.No.38608 of 2024

Perfectware Building Products Private Limited,
N.No.34 O.No.12,
Alagiri Nagar 5th street, Vadapalani,
Chennai, Tamil Nadu, 600026. Represented by its
Director, Mr.B.Imran Khan.
Petitioner

1. The Assistant Commissioner (ST),
Vadapalani Assessment Circle,
No.1, PAPJAM Annex Building ,
Chennai 600 006.

2. Deputy Commissioner (ST),
GST Appeal, Chennai - I, Chennai 600006.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records culminating in impugned Order No. GSTN 33AAECP7027P1Z2, dated 30.08.2024 passed by the 1st Respondent and quash the same.

W.P.Nos.38930, 38944, 38947, 38940 & 38943 of 2024

Tvl. Rukmani & Co.,
(Represented by its Proprietor,
Mr. T. Ashok Kumar),
No. 22, Prakash Nagar, 13th Street,
Thirunindravur, Chennai,
Tiruvallur, Tamil Nadu - 602 024.
Petitioner

1. Assistant Commissioner (ST),
Thirumazhisai Assessment Circle,
No.4/109, GST Integrated Building,
Nazarathpet, Chennai 600 123.

2.The Deputy State Tax Officer – 2,
Thirumazhisai Assessment Circle,
No.4/109, GST Integrated Building,
Nazarathpet, Chennai 600 123.

3. The Branch Manager,
Tamilnadu Mercantile Bank Ltd.,
No. 3, Anna Nagar Main Road,
Rajiv Gandhi Nagar, Chekkadu,
Thiruvallur - 600 072.

4.Union of India
(Rep. by the Director, CBIC),
Ministry of Finance,
Raj Path Marg, “E” Block,
Central Secretariat,
New Delhi - 110 011

5.State of Tamil Nadu,
(Rep. by its Secretary),
Commercial Taxes Department,
Fort St. George,
Chennai - 600 009.
Respondents

PRAYER in W.P.No.38930 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the files of the 1st Respondent herein in FORM GST DRC - 07 with Reference No:ZD3304241668738 dated 22.04.2024 along with the detailed order in GST NO: 33BNWPG8190D1ZP / 2018 - 19 dated 18.04.2024 and quash the same.

PRAYER in W.P.No.38944 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the files of the 4th 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.

PRAYER in W.P.No.38947 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, 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.

PRAYER in W.P.No.38940 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the files of the 2nd Respondent herein in FORM GST DRC - 07 with Reference No : ZD330424197638Z dated 25.04.2024 along with the detailed order in GST No: 33ADJPT0472B1ZU / 2018 - 19 dated 24.04.2024 and quash the same.

PRAYER in W.P.No.38943 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records on the files of the 1st Respondent herein in FORM GST DRC - 07 with Reference No. ZD3308242397263 dated 27.08.2024 along with the detailed order in GST No. 33ADJPT0472B1ZU/2019-20 dated 23.08.2024 and quash the same.

W.P.No.38977 of 2024

M/s. Saravana Selvarathnam Retail Private Limited
Rep. by its Managing Director
Shri.S.Saravana Arul
14, Ranganathan Street,
T.Nagar, Chennai – 600 017
Petitioner

Assistant Commissioner (ST)
Nandanam Assessment Circle
No.46, Mylapore Taluk Office Building,
2nd Floor, Greenways Road,
Chennai - 600 028.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, call for the records of the respondent in Ref. No. ZD330824281937U and quash the order in Ref. No. ZD330824281937U DT.29.08.2024/ GSTIN/ 33AAKCS2680M1ZY/ 2019-20 DT. 24.08.2023 (Digitally Signed on 29.08.2024) passed therein.

W.P.No.38998 of 2024

Tvl.CLAJUS Construction Consultancy,
Rep by its Proprietor,
Mr.L.Justin Thomas,
No.143, Arcot Road,
Valasaravakkam, Chennai – 600 087.
Petitioner

Office of the Assistant Commissioner (ST)
Ramapuram Assessment Circle,
Commercial Taxes Department,
No.46, Greenways Road,
Mylapore Taluk Office Building
Chennai - 600 028.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorarified Mandamus, calling for the records of the impugned order passed in GSTIN/33ADPPJ3728A1ZV/2018-19 dated 10.4.2024 on the file of the Respondent and quash the same as erroneous, arbitrary and contrary to the provisions of the Goods and Service Tax Act 2017 and consequentially direct the Respondent to pass orders as per the law by providing a fair opportunity of personal hearing to the Petitioner.

W.P.No.39004 of 2024

Tvl.CLAJUS Construction Consultancy,
Rep by its Proprietor
Mr.L.Justin Thomas,
No.143, Arcot Road,
Valasaravakkam, Chennai – 600 087.
Petitioner

1. The Union of India
Represented by the Secretary
Department of Revenue,
Ministry of Finance
No.137, North Block
New Delhi – 101 001.

2. The Goods & Services Tax Council
GST Council Secretariat
Represented by its Chairman
5th Floor Tower - II Jeevan Bharati Building
Janpath Road, Connaught Palace
New Delhi - 110 001.

3. Central Board of Indirect Taxes & Customs
Represented by its Director
(CBIC) North Block, New Delhi - 110 001.

4. The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration B1 Department
Secretariat, Fort St.George, Chennai - 600 009.

5. Principal Secretary/
Commissioner of Commercial Taxes
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai - 600 005.

6. Office of the Assistant Commissioner (ST)
Ramapuram Assessment Circle,
Commercial Taxes Department,
No.46, Greenways Road,
Mylapore Taluk Office Building
Chennai - 600 028.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in G.O.(Ms)No.1 dated 2.1.2024 issued by the 4th respondent.

W.P.No.39058 of 2024

M/s. Aarthi Enterprises,
Rep. by its Partner Mrs. G. Mythili
No.1, Chelliamman Colony,
Second Street, Peravallur,
Chennai - 600082
Petitioner

The Deputy Commercial Tax Officer
Perambur North III,
Perambur Assessment Circle,
PAPJM Annexe Building,
Greams Road,
Chennai – 600006.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records in Order bearing No GSTIN: 33AAQFA7205H2ZJ/2019-20 dated 30.08.2024 and Intimation Notice bearing reference GSTIN: 33AAQFA7205H2ZJ/2019-20 dated 26.11.2024 issued by the Respondent and quash the same as arbitrary and illegal.

W.P.No.39260 of 2024

Tvl.CLAJUS Construction Consultancy,
Rep by its Proprietor
Mr.L. Justin Thomas,
No.143, Arcot Road,
Valasaravakkam, Chennai - 600 087.
Petitioner

Office of the State Tax Officer,
Ramapuram Assessment Circle,
No.46, Mylapore Taluk Office Building 2nd Floor,
Greenways Road, Mandaveli,
Chennai – 600 028.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorarified Mandamus, calling for the records of the impugned order passed in GSTIN/33ADPPJ3728A1ZV/ 2019- 20 dated 19.08.2024 on the file of the Respondent and quash the same as erroneous, arbitrary and contrary to the provisions of the Goods and Service Tax Act 2017 and Consequentially direct the Respondent to pass orders as per the law by providing a fair opportunity of personal hearing to the petitioner.

W.P.No.39270 of 2024

Tvl.CLAJUS Construction Consultancy,
Rep by its Proprietor
Mr.L.Justin Thomas,
No.143, Arcot Road,
Valasaravakkam, Chennai – 600 087.
Petitioner

1. The Union of India
Represented by the Secretary
Department of Revenue,
Ministry of Finance
No.137, North Block
New Delhi – 101 001.

2. The Goods & Services Tax Council
GST Council Secretariat
Represented by its Chairman
5th Floor Tower - II Jeevan Bharati Building
Janpath Road, Connaught Palace
New Delhi - 110 001.

3. Central Board of Indirect Taxes & Customs
Represented by its Director
(CBIC) North Block, New Delhi - 110 001.

4. The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration B1 Department Secretariat,
Fort St.George, Chennai - 600 009.

5. Principal Secretary/
Commissioner of Commercial Taxes
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai - 600 005.

6. Office of the State Tax Officer,
Ramapuram Assessment Circle,
No.46, Mylapore Taluk Office Building 2
nd Floor,
Greenways Road, Mandaveli
Chennai - 600 028.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in G.O.(Ms.)No.1 dated 02.01.2024 issued by the 4th respondent.

W.P.No. 39282 of 2024

M/s. VSK Traders,
Rep. by its Partner - S. Kumaresan,
No.1/117, Thammareddipalayam Village,
Kangayam,
Tiruppur,
Tamil Nadu – 638701.
Petitioner

The Assistant Commissioner (ST),
Kangeyam Assessment Circle,
Tiruppur – III.
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records relating to the impugned proceedings passed by the Respondent in the impugned order in 33AAOFV1955H1ZW/2019-20 dated 29.08.2024 along with the consequential order under Section 73 of the CGST/TNGST Act, 2017, with ref no. ZD330824272979N dated 29.08.2024 to quash the same.

W.P.No.39333 of 2024

Tvl. MPN Constructions Private Limited,
Rep. by its Managing Director - Nagarajan M,
7, E.V. Palayam, Devaneri Village,
PillayarKoil Street, Cholavaram,
Chennai - 600 067.
Petitioner

The Assistant Commissioner (ST),
Cholavaram Assessment Circle,
Room No. 109, 1st Floor,
Integrated Commercial Taxes Building,
Elephant Gate, Wall Tax Road,
Chennai – 600 003.

Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records of the Respondent herein in the Impugned proceedings vide GSTIN:33AAGCM0209C1Z8/2018-19 dated 27.04.2024 along with Form GST DRC-07 bearing Ref. No. ZD330424226363Q dated 28.04.2024 for the tax period 2018-19, and consequential rectification order vide GSTIN:33AAGCM0209C1Z8/2018-19 dated 09.11.2024 along with order of rejection bearing Ref No. ZD3311240533220 dated 9.11.2024 quash the same.

W.P.No. 39338 of 2024

M/s. Sree Amman Farm Equipments Agencies,
Rep. by its Partner Sri.S.Chandrakala,
No. 7, R.K.Complex,
5 Roads
Opp. Nedunjalai Nagar,
Salem 636 004
Petitioner

1. The Assistant Commissioner (ST),
Arisipalayam Circle,
4th Floor, CTO Building,
Pitchards Road,
Hasthampatty,
Salem - 7

2.The Appellate Deputy Commissioner,
Salem.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records of the first respondent in GSTIN: 33AAWFS7345E1ZT/ 2018-19 dated 30/04/2024 of the first respondent and consequential rejection of appeal of the petitioner by the second respondent in FORM GST APL-02 dated 04/11/2024 and quash the same.

W.P.No. 39342 of 2024

M/s. Elan Enterprises
Rep. by its Proprietor
Sri. Maheshwar,
No.2, Lake Area, 6th Cross Street,
Nungambakkkam,
Chennai - 600 034
Petitioner

The Assistant Commissioner (ST),
Valluvarkottam Assessment Circle,
6th Floor, No.1 PAPJM Annex Building,
Greams Road, Chennai - 600 006
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records of the respondent herein in GSTIN: 33ATSPM8642B2Z1/ 2018-19 and quash the impugned proceeding dated 10/04/2024 passed therein.

W.P.No.39396 of 2024

Tvl. Everest Electrical Enterprises Private Limited,
Represented by its Managing Director
Mr.Ambalavanan Natarajan
Plot No. 48 & 49, 5th Street, 1st Floor,
Velan Nagar, Valasaravakkam,
Chennai - 600 087.
Petitioner

1. Assistant Commissioner – (ST) (FAC),
Saligramam Assessment Circle,
No.15 & 16, 100 Feet Road, Malligai Avenue,
Chennai - 600 099

2. Deputy Commissioner – (ST)
GST Appeal, Chennai-I,
PAPJM Building, 3rd Floor,
Greams Road,
Chennai – 600006.
Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records of the impugned order under reference GSTIN 33AACCE8975D1ZL/2017- 18 dated 30.12.2023 passed by the 1st respondent and quash the same.

W.P.No.39489 of 2024

Tvl. Sri Balaji Steels and Hardwares
Represented by its Partner Yuvaraj
8/1253-A, Mummooorthi Nagar,
Pooluvapatti Post, P.N.Road
Tiruppur, Tamil Nadu 641 602
Petitioner

Deputy State Tax Officer
Tiruppur Rural I Circle
Elementary School Road,
Kumar Nagar South,
Tiruppur 641 603
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records in the file of the Respondents 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 including the Summary of the Order in Form GST DRC-07 both dated 30.08.2024 and having Reference Number ZD330824297980V and its annexure dated 28.08.2024 in GSTIN: 33ADRFS8366B1ZR/2019-20 passed by the Respondent for FY 2019- 20.

W.P.No.39492 of 2024

Balachandran Vijayalatha
Prop. V .Tex
4/270-1, Aruvankaru
R.Komarapalayam Post
Rasipuram TK, Namakkal District
Petitioner

Assistant Commissioner (ST)
Rasipuram
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records of the respondent in Ref. No.ZD330824204268G and quash the order dt.23.08.2024 passed therein.

W.P.No.39495 of 2024

Balachandran Vijayalatha
Prop. V .Tex
4/270-1, Aruvankaru
R.Komarapalayam Post
Rasipuram TK, Namakkal District
Petitioner

Deputy State Tax Officer
Rasipuram Circle
Respondent

W.P.Nos.39500, 39502, 39503 & 39504 of 2024

M/s. Top Line Associates
Represented by its Partner,
Mr. T. Rizwan (A) Mohammed Rizwan
No. 10/41, 2, Anaikar Complex,
M.V. Badran Street,
Periamet, Chennai - 600 003.
Petitioner

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 & Services Tax Council,
Represented by its Secretary,
GST Council Secretariat
5th Floor Tower - II Jeevanbharti Building,
Janpath Road, Connaught Palace,
New Delhi - 110001.

3.The Central Board of Indirect Taxes & 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 (ST)(FAC)
Vepery Assessment Circle,
No. 1, PAPJM Annex Building,
Room No. A-110, First Floor,
Greams Road, Chennai - 600 006
Respondents

PRAYER in W.P.No.39500 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to 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.

PRAYER in W.P.No.39502 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to 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.

PRAYER in W.P.No.39503 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to 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.

PRAYER in W.P.No.39504 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to 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.

PRAYER in W.P.No.39507 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to 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.39507 of 2024

M/s. Top Line Associates
Represented by its Partner,
Mr. T. Rizwan (A) Mohammed Rizwan
No. 10/41, 2, Anaikar Complex,
M.V. Badran Street,
Periamet, Chennai - 600 003.
Petitioner

The Assistant Commissioner (ST)(FAC)
Vepery Assessment Circle,
No. 1, PAPJM Annex Building,
Room No. A-110, First Floor,
Greams Road, Chennai - 600 006
Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records pertaining to the impugned order 24.08.2024 passed in GSTIN: 33AAFFT3692N1ZO/2019-2020 passed by the Respondent and quash the same.

W.P.Nos.39773, 39775, 39781, 39787, 39790 & 39793 of 2024

M/s.JSM Logistics Pvt. Ltd
Represented by its Managing Director
Mr. Jahir Hussain,
No.1 and 1A, U.R. Nagar Extension
Anna Nagar West, Chennai 600 101
Petitioner

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 & Services Tax Council,
Represented by its Secretary,
GST Council Secretariat
5th Floor Tower - II JeevanBharti Building
Janpath Road, Connaught Palace,
New Delhi - 110001.

3.The Central Board of Indirect Taxes & 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 State Tax Officer,
Koyambedu Assessment Circle,
Varadarajapuram, Nazarthpet,
Poonamallee, Chennai - 600 123.

6.The Assistant Commissioner (ST)
Koyambedu Assessment Circle
No. 1, Greams Road,
5th Floor, PAPJM Building,
Chennai - 600 006.

7.The Branch Manager,
Jammu and Kashmir Bank Limited,
No. 787 Anna Salai, Near Electricity Board,
Mount Road, Chennai – 600002.
Respondents

PRAYER in W.P.No.39773 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records pertaining to the impugned bank attachment notice dated 17.12.2024 bearing GSTIN: 33AABCJ3840P1ZE/2018-19/DSTO3, issued by the 6th Respondent and quash the same.

PRAYER in W.P.No.39775 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to call for the records pertaining to the impugned DRC-07 order dated 25.04.2024 bearing Reference No. ZD3304241956761 passed by the 5th Respondent and quash the same.

PRAYER in W.P.No.39781 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to 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.

PRAYER in W.P.No.39787 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to 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.

PRAYER in W.P.No.39790 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to 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.

PRAYER in W.P.No.39793 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, to 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.39776, 39778, 39782, 39784, 39785, 39799 & 39780 of 2024