IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN AND WMP Nos. 16092, 16093, 16095 & 16096 of 2026 Ms Happy Unicorn Creative Communications Private Limited Represented by its Director Mr. R. Hariharan)

1st floor, 12, Murugappa Road, Kotturpuram, Chennai, Tamilnadu-600 085.

..Petitioner in both WPs Vs The Superintendent of GST and Central Excise Range-III, Guindy Division, Chennai South Commissionerate, MHU Complex, 3rd Floor, No.692, Anna Salai, Nandanam, Chennai-600 035.

..Respondent in both WPs Prayer in W.P.No.14839 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari calling for the records on the files of the Respondent herein in the Order in Original No.01/2024-25- GST (Supdt) dated 22^nd April 2024 issued along with the summary of the order in form GST DRC 07 No. ZD3304242434998 dated 30^th April 2024 for the tax period between April 2018 to March 2020, quash the same.

Prayer in W.P.No.14841 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari calling for the records on the files of the Respondent herein in th