IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 11.12.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

and

W.M.P.Nos.54216 and 54220 of 2025

M/s.Sri Meenakshi Steels,

Represented by its Proprietor

M.Ashok Chakkaravarthy. ... Petitioner

Vs.

1.The Deputy Commissioner (ST) (FAC),

Central – II,

Arumbakkam, Chennai – 600 006.

2.The Assistant Commissioner (ST),

Arumbakkam Assessment Circle,

No.1, Greams Road, 4th Floor,

PAPJM (Annexe) Building,

Chennai – 600 006.

3.The Branch Manager,

Axis Bank,

No.113, Gopathi Narayana Swami,

Chetty Road,

Satyamurthy Nagar,

T.Nagar, Chennai – 600 017. ... Respondents

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records made in

Impugned Order dated 07.05.2025 made in GSTIN/33BYRPA0792H1ZE/2022-23 passed by the proceeding of the 2^nd respondent and notice to the 3^rd respondent under Section 79(1)(c) of the 1^st respondent made in GSTIN 33BYRPA0792H1ZE/2025 dated 22.09.2025 and quash the same as illegal, void and unconstitutional and consequently directing the 1^st respondent to refund the amount Rs.18,51,096/- from the petitioner’s Axis Bank, T.Nagar Branch in Current Account No.92