IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated :07.04.2025 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.37771 of 2024 &

W.M.P.Nos.40843 and 40844 of 2024 YESAN INDUSTRIAL SERVICES LLP Represented by its Partner Sathyanarayanan P S/o Sivasankara Menon No.4-243-1, Judge Road, Kannankurichi Post, Salem, Tamil Nadu-636008. ... Petitioner Vs.

1. Assistant Commissioner (ST), Mettur Assessment Circle, Raman Nagar, Mettur-636403.

2. The Branch Manager, Indian Bank, Dharmapuri Main Road, Chemrajpet, Mecheri, Mechery-636 451. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records of the respondent in Impugned Notice and order bearing Reference GSTIN:33AAMCS3255L1Z1/2023/A3/ dated 19.11.2024 and quash the same and consequently direct the 1^st respondent to refund a sum of Rs.94,52,175/- to the petitioner's bank account No.6905186891, Indian Bank, Mecheri Bank.

For Petitioner : Mr.S.Karthikei Balan For Respondents : Ms.Amirtha PoonkodiDinakaran (R1)

Government Advocate (Ta