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 Indi