IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 19.11.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

W.P.Nos.10195, 7068, 7071, 7073, 7078 & 7095 of 2024

and

WMP.Nos.11249, 11251, 7887, 7888, 7980, 7981,7896, 7897, 7905, 7906,7936

and 7937 of 2024

Kargwal Enterprises Pvt Ltd.,

Rep by its authorised Signatory Mr.Rajendra Agarwal

219/1a, 219/2aI-Log Hub NH7,

Kasthuriba School Back Side Gollapalli

Schoolagiri, Hosur Taluk

Krishnagiri Dt. 635 109 ...Petitioner in all the cases

Vs.

1.Deputy State Tax Officer (intelligence)

Adjudication Wing, Hosur

Office of the Joint Commissioner (State Taxes) Intelligence Division

3/47, Sapthagiri Complex, Thorapalli Agraharam Village

Adj to Ashok Leyland Unit -II, F, Gandhi nagar

Hosur (TK) Krishnagiri Dt. PIN 6335 109

2. State Tax Officer (Intelligence)

Office of the Assistant

Commissioner (State Taxes) Investigation

Data Cell, Salem

rd

Room No.316, 3 floor

Integrated Commercial Taxes Department

Hasthampatti – 636 007

3. Assistant Commissioner (ST) (FAC)

Inspection, Salem

Officer of Joint Commissioner (DT)

Intelligence, Salem Division Salem 636 007 ...Respondents in all the cases Prayer in WP.No.10195 of 2024 : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records st of the 1 respondent's order dated 28.12.2023 in Reference No.33AADCK5046Q1Z7/2017-18 and quash the same.

Prayer in WP.No.7068 of 2024 : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records st of the 1 respondent's order dated 05.02.2024 in Reference No.33AADCK5046Q1Z7/2018-19 and quash the same.

Prayer in WP.No.7071 of 2024 : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records st of the 1 respondent's order dated 05.02.2024 in Reference No.33AADCK5046Q1Z7/2019-20 and quash the same.

Prayer in WP.No.7073 of 2024 : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records st of the 1 respondent's order dated 05.02.2024 in Reference No.33AADCK5046Q1Z7/2020-21 and quash the same.

Prayer in WP.No.7073 of 2024 : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records st of the 1 respondent's order dated 05.02.2024 in Reference No.33AADCK5046Q1Z7/2021-22 and quash the same.

Prayer in WP.No.7095 of 2024 : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records st of the 1 respondent's order dated 08.02.2024 in Reference No.33AADCK5046Q1Z7/2022-23 and quash the same.

For Petitioner in all the cases : Mr.P.Rajkumar Mr.Adithya Reddy For Respondent in all the cases: Mr.V.Prashanth Kiran Government Advocate

COMMON ORDER

Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondents.

2. These Writ Petitions are being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Government Advocate for the Respondents.

3. By this common order, all these writ petitions have been disposed of.

In these writ petitions, the petitioner has challenged the respective impugned orders passed on different dates for the tax period 2017-18 to 2022-2023. By the impugned orders demands have been confirmed over and above the proposals in the respective show cause notices.

4. The respective show cause notices had called upon the petitioner to furnish the bank account details which were either not furnished in time or were furnished without proper details.

5. Therefore, the Respondent has chosen to tax the petitioner based on the difference between the turn over delcared in the GSTR 3 B and the information in bank statements as the turn over escaping assessment.

6. Learned counsel for the petitioner would submit that the respondents have given limited time for the petitioner to respond after Bank statements