IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP Nos.35323 & 35325 of 2025 Mahveer Metal Rep By Its Prop. Dularyadav Lalkeshwar Kumar, No.140, And 141, Na.Arul Murugan Nagar, Vichoor, Village, Manalai New Town, Chennai Tiruvallur, Tamilnadu -600 103 Presently Situated at, Door No.26 Survey No.258/3 Sadayankkuppam Village Road, Manali, Chennai, Tamilnadu-103 ..Petitioner(s)

Vs

1. The Deputy Commissioner(ST)

GST Appeal Chennai-1, Main Building, 2nd Floor, Room No.210, No.1, Greams Road, Chennai-600 006

2. The Commercial Tax Officer The Commercial Tax Officer, Cholavaram Assessment Circle Station Room No.108, 1st Floor, Integrated C.T. Buildings, Chennai-3.

..Respondent(s)

Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, to call for the records relating to Memorandum bearing No.ARN/AD3302250939107/2018-2019/ A2 dated 14.03.2025 passed by the 1^st Respondent and Order in Reference No.ZD330424201279O dated 25.04.2024 passed by the 2^nd Respondent and quash the same and to direct the 1^st Respondent to accept the statutory appeal dated 28.02.2025 filed under Tamil Na