IN THE HIGH COURT OF JUDICATURE AT MADRAS Reserved on : 25.11.2025 Pronounced on : 28.11.2025 CORAM:

THE HONOURABLE MR. JUSTICE T.VINOD KUMAR W.P.No.34050 of 2019 and W.M.P.Nos.14595 of 2024 and 34650 of 2019 S.Mahesh ... Petitioner vs

1. The Principal Secretary to Government Department of Commercial Taxes & Registration Fort St. George, Chennai – 600 009.

2. The Additional Chief Secretary/

Commissioner of Commercial Taxes, Office of the Additional Chief Secretary/

Commissioner of Commercial Taxes, ‘Ezhilagam’, Chetput, Chennai – 600 005.

3. Sri.R.Sankaranarayanan The Deputy Commissioner (CT), Inquiry Officer, Tirupur Zone – 1, Erode Division, Tirupur – 1. … Respondents Prayer: Writ Petitions are filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, to call for the records relating to the Charge Memo vide CD2/31108/2016-I, dated 03.06.2019 issued by the second respondent herein and quash the same as improper and barred under the principles of ‘Double Jeopardy’ and forbear the respondents 2 & 3, from proceeding with the allegations contained in the impugned Charge Memo, as well as the earlier Charge Memo No.CD2/31108/2016, dated 12.12.20