TVL.SRI LAKSHMI NARAYANA STEELS vs STATE TAX OFFICER

WP No. 16897 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 16897 & 16901 of 2026 & WMP Nos.18171, 18174, 18183 & 18184 of 2026 In Both WPs Tvl.Sri Lakshmi Narayana Steels Represent by its Proprietor Krishna chettiar 226, Anna Salai, Rasipuram, Namakkal- 637408 ..Petitioner(s) Vs 1. State Tax Officer Commercial tax officer, Rasipuram Assessment circle, Namakkal 2. Deputy Commissioner (CT) Appellate Authority- GST Salem ..Respondent(s) PRAYER in W.P.No.16897 of 2026: Writ petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus to call for the records of the 2nd respondent herein FORM GST APL-02 in GSTIN 33ACDPA5561H1Z1 with Reff No. ZD330226242595F dated 27.02.2026 and quash the proceedings dated 27.02.2026 and further direct the 2nd respondent to entertain the appeal, by applying the principle under Section 14(2) of the Indian Limitation for exclusion of time. PRAYER in W.P.No.16901 of 2026: Writ petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus to call for the records of the 2nd re