M/s. SAI KRISHNA STEEL INDUSTRIES vs The State Tax Officer (DAU - 2)

WP Nos.22098 & 22101 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 22098 & 22101 of 2026 AND WMP Nos. 23992 & 23996 of 2026 M/s. SAI KRISHNA STEEL INDUSTRIES Rep by its Authorised signatory - Dilipkumar Muthukrishnan, SY.NO.196-198, Thippanapalli Village, Billanakuppam, Vepanapalli Road, ..Petitioner in both Krishnagiri, Tamil Nadu 635115. W.Ps. Vs The State Tax Officer (DAU - 2) Office of The Commercial Tax Officer Hosur Intelligence Division ..Respondent in both Hosur, Tamil Nadu. W.Ps. PRAYER in W.P.No.22098/2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned proceedings initiated by the Respondent in the impugned order in FORM GST DRC - 07 bearing ref No. ZD331125291183M dated 17.11.2025 along with Annexure vide GSTIN 33ADQFS3662P1ZA/2022-23 (wrongly mentioned as 33AAHCT8823G1Z8 in Annexure) dated 17.11.2025 passed by the respondent for the AY 2022-23 to quash the same. PRAYER in W.P.No.22101/2026: Writ Petition is filed under Article 226 of the Constitution of India praying for is