IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 16.10.2025 CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P. Nos. 44159 and 44160 of 2025 M/s. Skanthaguru Innovations Pvt. Ltd., Represented by its Accounts Head, N. Sathyaraj ...Petitioner Versus

1.Joint Commissioner (ST), Intelligence – Chengalpattu Division, No.870/2A, N.S. Garden, 2nd Floor, Kancheepuram High Road, Thimmavaram, Chengalpattu – 603 101.

2.State Tax Officer, Roving Squad – I, Intelligence – Chengalpattu Division, No.870/2A, N.S. Garden, 2nd Floor, Kancheepuram High Road, Thimmavaram, Chengalpattu – 603 101.

3.Commercial Tax Officer, Thiruvallikeni Assessment Circle, Integrated Commercial Taxes Building, Nandanam, Chennai – 600 035. ...Respondents Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorarified mandamus, to call for the records in the impugned Show Cause Notice in Form GST REG 17 dated 26.09.2025 bearing reference number ZA330925208812J issued by the 3rd respondent and quashing the same and consequently, direct the 1st and 2nd respondent restraining them from sending summons to the customers of the petitioner in connection to the proceedings