IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 08.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.681, 685, 690 and 693 of 2026 Vijay and Co, Represented by its Proprietor, Mr.Vijay Kumar No.4/169, 38^th Street, Villivakkam, Chennai – 600 049. ... Petitioner in both W.Ps.

Vs.

The State Tax Officer, Villivakkam Assessment Circle, Commercial Taxes Department, No.1, PAJPM Annex Building, 2^nd Floor, Greams Road, Chennai – 600 006. ... Respondent in both W.Ps. Prayer in W.P.No.575 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records relating to the order passed by the Respondent vide Order dated 27.11.2024 bearing Reference Number: GSTIN/33ASPPV5894A1Z9/2020-21 and to quash the same and direct the Respondent not to initiate recovery proceedings in pursuant to the notice issued under Section 79(1)(c) of the GST Act in Form GSTR – DRC 13 dated

07.10.2025.

Prayer in W.P.No.581 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records relating to the order passed by the Respondent in