IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 17.12.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

and

W.M.P.Nos.55217 and 55218 of 2025

M/s.Jai and Jai Motors,

Rep by its Proprietor-Muthuram Vengatasami,

S No.74/1A, Vadalur to Kurinjipadi Main Road,

Vadalur, Cuddalore,

Tamil Nadu – 607 303. ... Petitioner

Vs.

1.The State Tax Officer (Intelligence),

Data Analytics Unit,

Office of the Commercial Tax Officer,

Station:No.1, Vallalar Nagar,

Cuddalore-607 001.

2. The State Tax Officer (Inspection III),

Office of the Joint Commissioner (ST), (Intelligence)

Station:No.1, Vallalar Nagar, Manjakuppam,

Cuddalore – 607 001.

3. The Appellate Deputy Commissioner (ST) (GST),

Vellore camp office, No.4, Fort Round Road,

Bharathiyar Salai,

Vellore. ... Respondents

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records relating to the impugned proceedings passed by the 1^st Respondent in the order vide GSTIN

33APOPM3392N1Z9/2019-20 dated 20.12.2024 passed under Section 74 of the act along with the consequential summary order in FORM GST DRC 07 vide ref no.ZD331224176705E dated 20.12.2024 along with consequential rejection order vide re