IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 05.12.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

and

W.M.P.Nos.53220, 53223, 53234 & 53235 of 2025

Anandcine Service Private Limited

Represented by its Director

Thiru.Manohar Prasad Akkineni

No.3, Sarangapani Street

T.Nagar, Chennai 600 017. ... Petitioner in both W.P.Nos.

Vs.

1.State Tax Officer

Pondy Bazaar Assessment Circle

No.46, Greenways Road

Mylapore Taluk Office

Chennai 600 028.

2.Deputy Commissioner (ST)

GST Appeal, Chennai 1 Main Building, II Floor

Room No.210

No.1, Greams Road

Chennai 600 006. ... Respondents in both W.P.Nos.

Prayer in W.P.No.47676 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records of impugned order under Section 73 dated 07.01.2025 having Reference No.ZD330125050882M passed by the 1^st respondent for the financial year 2020-21 and the impugned order in Form GST APL-02 dated 21.07.2025 having reference number: ZD330725224035P passed by the second Respondent and quash the same as illegal, erroneous on facts and violative of principles of Natural Justice and consequently direct the second respondent to condone the delay in