IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 01.12.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.M.P.No s . 5 2110 & 5 2114 of 2025 Tvl.Nimo Productions, (Represented by its Proprietor, Mr.Krishnan), No.20/3, Nakiran Street, West Mambalam, Chennai, Tamil Nadu – 600 033. ... Petitioner Vs.

1.The Assistant Commissioner (ST) (FAC), Kodambakkam Assessment Circle, No.1, 4th Floor, PAPJM Annex Building, Greams Road, Chennai – 600 006.

2. The State Tax Officer, Kodambakkam Assessment Circle, No.1, 4th Floor, PAPJM Annex Building, Greams Road, Chennai – 600 006. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the 1st respondent herein in his order in FORM GST DRC-07 with Reference No.ZD330225194022T dated 19.02.2025 issued along with the detailed order in GSTIN:33AAFPB8610G2Z7/2020-21 dated 19.02.2025 for the tax period April 2020 to March 2021 and quash the same. For Petitioner : Mr.B.Syed Abdul Wakeel For Respondents : Mr.TNC Kaushik, Additional Government Pleader ********* O R D E R In this writ petition, the petitioner has challenged the order dated

19.02.20