IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 20.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.1625 of 2026 and W.M.P.No.1667 of 2026 and W.P.No.41546 of 2025 and W.M.P.Nos.46550 & 46552 of 2025 and W.P.No.41548 of 2025 and W.M.P.Nos.46554 & 46555 of 2025 and W.P.No.41555 of 2025 and W.M.P.Nos.46564 & 46565 of 2025 and W.P.No.41569 of 2025 and W.M.P.Nos.46587 & 46589 of 2025 and W.P.No.41578 of 2025 and W.M.P.Nos.46598 & 46599 of 2025 and W.P.No.41582 of 2025 and W.M.P.Nos.46603 & 46604 of 2025 Mr.Sivanandan (Proprietor of M/s.Synergy Infra)

No.40/18, 3^rd Main Road, Chennai – 600 061. ... Petitioner in all cases Vs.

The Assistant Commissioner Nanganallur, Chennai South, Tamil Nadu – 600 061. ... Respondent in all cases Prayer in W.P.No.1625 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 the respondent in Form GST REG-19 vide Ref.No.ZA3302240139510 and quash the proceedings dated 03.02.2024 passed therein and further direct the respondent to restore the Petitioner’s GST Registration GSTIN:33ALBPS9920P1Z1 granted under the TNGST/CGST Act, 2017.

Prayer in W.P.No.41456 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the Respondent in FORM GST ASMT-13 with Reference No.ZD330324069179A along with an attachment bearing Reference No.33ALBPS9920P1Z1112023GSTASMT13 dated 13.03.2024 and consequential FORM GST DRC-07 with Reference No.ZD330324069179A dated 13.03.2024 for the tax period NOV 2023 –

NOV 2023 and quash the same.

Prayer in W.P.No.41548 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the Respondent in FORM GST ASMT-13 with Reference No.ZD330324069179A along with an attachment bearing Reference No.33ALBPS9920P1Z1112023GSTASMT13 dated 13.03.2024 and consequential FORM GST DRC-07 with Reference No.ZD330324069179A dated 13.03.2024 for the tax period NOV 2023 –

NOV 2023 and quash the same.

Prayer in W.P.No.41555 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the Respondent in FORM GST ASMT-13 with Reference No.ZD330324069055M along with an attachment bearing Reference No.33ALBPS9920P1Z182023GSTASMT13 dated 13.03.2024 and consequential FORM GST DRC-07 with Reference No.ZD330324069055M dated 13.03.2024 for the tax period AUG 2023 – AUG 2023 and quash the same.

Prayer in W.P.No.41569 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the Respondent in FORM GST ASMT-13 with Reference No.ZD330324069091Q along with an attachment bearing Reference No.33ALBPS9920P1Z192023GSTASMT13 dated 13.03.2024 and consequential FORM GST DRC-07 with Reference No.ZD330324069091Q dated 13.03.2024 for the tax period SEP 2023 – SEP 2023 and quash the same.

Prayer in W.P.No.41578 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the Respondent in FORM GST ASMT-13 with Reference No.ZD330324069091Q along with an attachment bearing Reference No.33ALBPS9920P1Z192023GSTASMT13 dated 13.03.2024 and consequential FORM GST DRC-07 with Reference No.ZD330324069091Q dated 13.03.2024 for the tax period SEP 2023 – SEP 2023 and quash the same.

Prayer in W.P.No.41582 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the Respondent in FORM GST ASMT-13 with Reference No.ZD330324068959X along with an attachment bearing Reference No.33ALBPS9920P1Z162023GSTASMT13 dated 13.03.2024 and consequential FORM GST DRC-07 with Reference No.ZD33032406