IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05.03.2024 CORAM THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W .P.N o.5554 of 2024 and W.M.P.Nos.6148 & 6150 of 2024 M/s.Ralco Synergy Pvt. Ltd.

(Represented by its Director Shri.Raju Sureka)

4, A Wing, 6th Floor, Gemini Parsn Manere, No.442/602 Anna Salai, Chennai 600 006. ... Petitioner -vs-

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

2.The State Tax Officer, Group X, Intelligence - I, No.1, PAPJM Buildings, Greams Road, Thousand Lights, Chennai 600 006. ... Respondents (R2 has impleaded suo motu by Court on 05.03.2024)

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records of the respondent in passing the impugned order bearing GSTIN / 33AACCR6880N1ZV / 2017-18 dated 23.12.2023 and quash the same as the same lacks jurisdiction and has been passed in contravention of clause (b) of sub-section (2) of Section 6 of the TN SGST Act and Section 75(4) of the GST Acts, and also in violation of Articles 19(1)

and 265 of the Constitution.

For Petitioner : Mr.G.Natarajan For Respondent : Mr.T.N.