IN THE HIGH COURT OF JUDICATURE AT MADRAS Reserved on 29.08.2025 Pronounced on 28.11.2025 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.Nos.15215 & 15222 of 2022 & W .M.P.Noss.14392, 14393 & 14399 of 2022 MRF Ltd Ichiputhur, Tiruttani Road, Arakkonam, Tamil Nadu-631 003, Rep. by its Authorised Representative Madhu P.Nainan ... Petitioner in WP.No.15215 of 2022 Madhu P.Nainan ...Petitioner in WP.No.15222 of 2022 Vs.

1. Additional Director DGGI Delhi Zonal Unit, Directorate General of GST Intelligence, West Block 8, Wing 3, 1st Floor, Sec-1, RK Puram, New Delhi-110 066.

2. Additional / Joint Commissioner of Central Tax, Chennai South Commissionerate, CGST Commissionerate Chennai South, 692, MHU Complex, Anna Salai, Nandanam, Chennai-35.

... Respondents in both petitions 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 impugned SCN bearing DIN No.

202204DNN00000111CA7 and dated 07.04.2022 issued by the 1st respondent, and to quash the same to call for the records of the impugned SCN No.F.No. DZU/ INV/

H/ 23/ 2019/ 9952 dated 07.04.2022 bearing DIN No. 202204DNN 00000111CA7 issu