IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.04.2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.15013, 15016, 15021 & 15022 of 2026 M/s.Kumar and Co., (Represented by its Proprietor Mr.Arumugam Kumar)

Sy.No.87/1, 87/2, Shoolagiri Taluk BS Thimmasandra Village ...Petitioner in both Krishnagiri, Tamil Nadu 635 105. W.P.Nos.

Vs The State Tax Offficer Hosur North -2 Assessment Circle Commercial Taxes Building, Second Floor Hosur, Krishnagiri ...Respondent in both Tamil Nadu. W.P.Nos.

Prayer in W.P.No.13749/2026: 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 herein in FORM GST DRC-07 with Reference No.ZD330324158411S along with detailed order No:33BDAPK1999J1ZC/ 2019-20 both dated 25.03.2024, for the tax period APR 2019-MAR 20 and quash the same.

Prayer in W.P.No.13752/2026: 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 herein in FORM GST DRC-07 with Reference No.ZD3303241601601 along with detailed order No:33BDAPK1999J1ZC/ 2020-21 both dated 2