IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09.01.2026

CORAM

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY

and

W.M.P. Nos.16471, 16473 and 16474 of 2022

Tvl.Sree Pavithra Industries

represented by its Managing Partner

N.Subramanian,

New No.2, Old No.11, First Street,

Valliammal Garden, Kodambakkam,

Chennai – 600 024. .. Petitioner in

both WPs

vs

The Assistant Commissioner (ST), Kodambakkam Assessment Circle,

Chennai – 600 006. .. Respondent in

both WPs

Prayer in W.P.No.17169 of 2025: Petition filed under

Article 226 of The Constitution of India praying for the issuance of a writ of certiorarified mandamus to call for the records of the respondent herein bearing the impugned assessment order No. CST: 598102/2014-15 dated 24.01.2020 demanding tax of Rs.9,95,026/- and the recovery notice RC.123/2022/A3 dated 15.02.2022 along with Form GST DRC-13 to quash the same and direct the respondent not to enforce the impugned order issued by

the respondent.

Prayer in W.P.No.17176 of 2025: Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorarified mandamus to call for the records of the respondent herein bearing the impugned assessment order No. CST: