Ms. Zam Zam Medicals vs The Assistant Commissioner (ST)(FAC)

WP Nos. 23405 & 23407 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 23405 & 23407 of 2026 and WMP Nos. 25366 to 25368 of 2026 In both WPs. M/s. Zam Zam Medicals (Rep by its proprietor Mr.Sujath ali) 271/1, Dhali Road, Udumalpet, Tiruppur 642126. ..Petitioner Vs 1. The Assistant Commissioner (ST)(FAC) Udumalpet(South), Assessment circle, Tiruppur. 2. The Deputy Commissioner (CT), Palladam – 2, GST Appeal, Tiruppur. ..Respondents Prayer in W.P.No.23405 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of the 1st Respondent herein in Form GST DRC 07 vide Reference No. ZD331125144399D along with its detailed order vide GSTIN 33AJNPS2210A1ZS both dated 10.11.2025 for the tax period April 2021 - March 2022, quash the same. Prayer in W.P.No.23407 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records on the files of the 2nd Respondent herein in Form GST APL 02 dated 09.03.2026, quash the same and